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Subject 2. Measurement Bases of Assets and Liabilities found in the current assets section are:
Cash. Valued at its stated value. Cash restricted for purpose other than payment of current obligations or for use in current operations should be excluded from the current asset section. <span>Marketable securities. Valued at cost or lower of cost and market value. Accounts receivables. Amounts owed to the company by its customers for goods and services delivered. Valued at the estimated amount collectible. Inventories. Products that will be sold
last interval [days]
repetition number in this series
scheduled repetition interval
last repetition or drill
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