Wiley GAAP 2008

Appendix Accounts to be Remeasured Using Historical Exchange Rates

1. Marketable securities carried at cost (equity securities and debt securities not intended to be held until maturity).

2. Inventories carried at cost

3. Prepaid expenses such as insurance, advertising, and rent

4. Property, plant, and equipment

5. Accumulated depreciation on property, plant, and equipment

6. Patents, trademarks, licenses, and formulas

7. Goodwill

8. Other intangible assets

9. Deferred charges and credits, except policy acquisition costs for life insurance companies

10. Deferred income

11. Common stock

12. Preferred stock carried at issuance price

13. Revenues and expenses related to nonmonetary items

    1. Cost of goods sold

    2. Depreciation of property, plant, and equipment

    3. Amortization of intangible items such as goodwill, patents, licenses, etc.

    4. Amortization of deferred charges or credits, except policy acquisition costs for life insurance companies

Source: FAS 52.