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Valuation
| Question | Answer |
|---|---|
| Cash | Current Asset, Market to Market |
| Marketable Investments (Short Term) | Current Asset, Market to Market |
| Non-marketable Investments (Long Term) | Long Term Investment, Net Realizable Value |
| Accounts Receivable | Current Asset, Lower of Cost or Market |
| Raw Material Inventory | Current Asset Lower of Cost or Market |
| Work-in-process Inventory | Current Asset, Lower of Cost or Market |
| Finished Goods Inventory | Current Asset, Lower of Cost or Market |
| Merchandise Inventory | Current Asset, Lower of Cost or Market |
| Prepaid Assets | Current Asset, Historical Cost |
| Land | PPE, Historical Cost |
| Building | PPE, Historical Cost |
| Equipment | PPE, Historical Cost |
| Patent | Intangible, Historical Cost |
| Copyright | Intangible, Historical Cost |
| Goodwill | Intangible, Historical Cost |