Indicate for each balance sheet item listed below the usual valuation reported on the balance sheet.

1.		Common stock
2.		Prepaid insurance
3.		Natural resources
4.		Property, plant, and equipment
5.		Accounts receivable
6.		Copyrights
7.		Inventory
8.		Long-term bonds payable
9.		Land (in use)
10.		Land (future plant site)
11.		Patents
12.		Equity investments (trading)
13.		Accounts payable

Options:

Par value

Current cost of replacement

Amount payable when due, less unamortized discount or plus unamortized premium

Amount payable when dueMarket value at balance sheet dateNet realizable value

Lower of cost or net realizable value

Original cost less accumulated amortization

Original cost less accumulated depletion

Original cost less accumulated depreciation

Historical cost

Unexpired or unconsumed cost