Match the following. Answers may be used more than once: Measurement Method A. Amortized cost B. Equity method C. Purchase method and consolidation D. Fair value method ___ 1. Less than 20 percent ownership. ___ 2. Current fair value. ___ 3. More than 50 percent ownership. ___ 4. At least 20 percent but not more than 50 percent ownership. ___ 5. Bonds held to maturity. ___ 6. Original cost less any amortization of premium or discount with the purchase. ___ 7. Original cost plus proportionate part of the income of the affiliate less proportionate part of the dividends declared by the affiliate.
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