Which of the following disclosures would least likely be found in the financial statement footnotes of a firm？
Accumulated depreciation.
B. Carrying values by asset class.
C. Average age of assets.
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Which of the following is least likely a condition necessary for revenue recognition？
A. Cash has been collected.
B. The goods have been delivered.
C. The price has been determined.
Which of the following inventory valuation methods is required by the accounting standard-setting bodies？
A. Lower of cost or net realizable value.
B. Weighted average cost.
C. First-in,first-out.
Changing an accounting estimate:
A. Is reported prospectively.
B. Requires restatement of all prior-period statements presented in the current financial statements.
C. Is reported by adjusting the beginning balance of retained earnings for the cumulative effect of the change.
Which of the following is least likely considered a nonoperating transaction from the perspective of a manufacturing firm？
A. Dividends received from available-for-sale securities.
B. Interest expense on subordinated debentures.
C. Accruing bad debt expense for goods sold on credit.
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