Appendix Monetary vs. Nonmonetary Items

Item	Monetary	Nonmonetary	Requires analysis
Cash on hand, demand deposits, and time deposits	x
Foreign currency and claims to foreign currency	x
Securities
Common stock (passive investment)		x
Preferred stock (convertible or participating) and convertible bonds			x
Other preferred stock or bonds	x
Accounts and notes receivable and allowance for doubtful accounts	x
Mortgage loan receivables	x
Inventories		x
Loans made to employees	x
Prepaid expenses			x
Long-term receivables	x
Refundable deposits	x
Advances to unconsolidated subsidiaries	x
Equity in unconsolidated subsidiaries		x
Pension and other funds			x
Property, plant, and equipment and accumulated depreciation		x
Cash surrender value of life insurance	x
Purchase commitments (portion paid on fixed-price contracts)		x
Advances to suppliers (not on fixed-price contracts)	x
Deferred income tax charges	x
Patents, trademarks, goodwill, and other intangible assets		x
Deferred life insurance policy acquisition costs	x
Deferred property and casualty insurance policy acquisition costs		x
Accounts payable and accrued expenses	x
Accrued vacation pay			x
Cash dividends payable	x
Obligations payable in foreign currency	x
Sales commitments (portion collected on fixed-price contracts)		x
Advances from customers (not on fixed-price contracts)	x
Accrued losses on purchase commitments	x
Deferred revenue			x
Refundable deposits	x
Bonds payable, other long-term debt, and related discount or premium	x
Accrued pension obligations			x
Obligations under product warranties		x
Deferred income tax obligations	x
Deferred investment tax credits		x
Life or property and casualty insurance policy reserves	x
Unearned insurance premiums		x
Deposit liabilities of financial institutions	x