id	sid	tid	token	lemma	pos
absel-3080	1	1	what	what	PRON
absel-3080	1	2	is	be	AUX
absel-3080	1	3	“	"	PUNCT
absel-3080	1	4	fair	fair	ADJ
absel-3080	1	5	value	value	NOUN
absel-3080	1	6	”	"	PUNCT
absel-3080	1	7	?	?	PUNCT
absel-3080	2	1	an	an	DET
absel-3080	2	2	in	in	ADP
absel-3080	2	3	-	-	PUNCT
absel-3080	2	4	class	class	NOUN
absel-3080	2	5	exercise	exercise	NOUN
absel-3080	2	6	for	for	ADP
absel-3080	2	7	accounting	accounting	NOUN
absel-3080	2	8	students	student	NOUN
absel-3080	2	9	using	use	VERB
absel-3080	2	10	the	the	DET
absel-3080	2	11	case	case	NOUN
absel-3080	2	12	of	of	ADP
absel-3080	2	13	zoo	zoo	NOUN
absel-3080	2	14	doo	doo	INTJ
absel-3080	2	15	page	page	NOUN
absel-3080	2	16	138	138	NUM
absel-3080	2	17	developments	development	NOUN
absel-3080	2	18	in	in	ADP
absel-3080	2	19	business	business	NOUN
absel-3080	2	20	simulation	simulation	NOUN
absel-3080	2	21	and	and	CCONJ
absel-3080	2	22	experiential	experiential	ADJ
absel-3080	2	23	learning	learning	NOUN
absel-3080	2	24	,	,	PUNCT
absel-3080	2	25	volume	volume	NOUN
absel-3080	2	26	44	44	NUM
absel-3080	2	27	,	,	PUNCT
absel-3080	2	28	2017	2017	NUM
absel-3080	2	29	abstract	abstract	ADV
absel-3080	2	30	since	since	SCONJ
absel-3080	2	31	the	the	DET
absel-3080	2	32	late	late	ADJ
absel-3080	2	33	1980s	1980s	NUM
absel-3080	2	34	,	,	PUNCT
absel-3080	2	35	there	there	PRON
absel-3080	2	36	has	have	AUX
absel-3080	2	37	been	be	AUX
absel-3080	2	38	a	a	DET
absel-3080	2	39	progression	progression	NOUN
absel-3080	2	40	toward	toward	ADP
absel-3080	2	41	the	the	DET
absel-3080	2	42	use	use	NOUN
absel-3080	2	43	of	of	ADP
absel-3080	2	44	fair	fair	ADJ
absel-3080	2	45	values	value	NOUN
absel-3080	2	46	to	to	PART
absel-3080	2	47	value	value	VERB
absel-3080	2	48	balance	balance	NOUN
absel-3080	2	49	sheet	sheet	NOUN
absel-3080	2	50	items	item	NOUN
absel-3080	2	51	.	.	PUNCT
absel-3080	3	1	both	both	PRON
absel-3080	3	2	accounting	account	VERB
absel-3080	3	3	professionals	professional	NOUN
absel-3080	3	4	and	and	CCONJ
absel-3080	3	5	accounting	accounting	NOUN
absel-3080	3	6	academics	academic	NOUN
absel-3080	3	7	have	have	AUX
absel-3080	3	8	been	be	AUX
absel-3080	3	9	debating	debate	VERB
absel-3080	3	10	the	the	DET
absel-3080	3	11	benefits	benefit	NOUN
absel-3080	3	12	of	of	ADP
absel-3080	3	13	this	this	DET
absel-3080	3	14	trend	trend	NOUN
absel-3080	3	15	,	,	PUNCT
absel-3080	3	16	particularly	particularly	ADV
absel-3080	3	17	given	give	VERB
absel-3080	3	18	the	the	DET
absel-3080	3	19	uncertainty	uncertainty	NOUN
absel-3080	3	20	and	and	CCONJ
absel-3080	3	21	variation	variation	NOUN
absel-3080	3	22	in	in	ADP
absel-3080	3	23	the	the	DET
absel-3080	3	24	measurement	measurement	NOUN
absel-3080	3	25	of	of	ADP
absel-3080	3	26	fair	fair	ADJ
absel-3080	3	27	values	value	NOUN
absel-3080	3	28	.	.	PUNCT
absel-3080	4	1	students	student	NOUN
absel-3080	4	2	have	have	AUX
absel-3080	4	3	become	become	VERB
absel-3080	4	4	comfortable	comfortable	ADJ
absel-3080	4	5	using	use	VERB
absel-3080	4	6	the	the	DET
absel-3080	4	7	term	term	NOUN
absel-3080	4	8	‘	'	PUNCT
absel-3080	4	9	fair	fair	ADJ
absel-3080	4	10	value	value	NOUN
absel-3080	4	11	’	'	PUNCT
absel-3080	4	12	,	,	PUNCT
absel-3080	4	13	but	but	CCONJ
absel-3080	4	14	examples	example	NOUN
absel-3080	4	15	and	and	CCONJ
absel-3080	4	16	problems	problem	NOUN
absel-3080	4	17	in	in	ADP
absel-3080	4	18	textbooks	textbook	NOUN
absel-3080	4	19	assume	assume	VERB
absel-3080	4	20	the	the	DET
absel-3080	4	21	fair	fair	ADJ
absel-3080	4	22	value	value	NOUN
absel-3080	4	23	is	be	AUX
absel-3080	4	24	known	know	VERB
absel-3080	4	25	,	,	PUNCT
absel-3080	4	26	thus	thus	ADV
absel-3080	4	27	giving	give	VERB
absel-3080	4	28	students	student	NOUN
absel-3080	4	29	a	a	DET
absel-3080	4	30	false	false	ADJ
absel-3080	4	31	impression	impression	NOUN
absel-3080	4	32	regarding	regard	VERB
absel-3080	4	33	the	the	DET
absel-3080	4	34	ease	ease	NOUN
absel-3080	4	35	of	of	ADP
absel-3080	4	36	developing	develop	VERB
absel-3080	4	37	fair	fair	ADJ
absel-3080	4	38	values	value	NOUN
absel-3080	4	39	.	.	PUNCT
absel-3080	5	1	students	student	NOUN
absel-3080	5	2	may	may	AUX
absel-3080	5	3	not	not	PART
absel-3080	5	4	fully	fully	ADV
absel-3080	5	5	understand	understand	VERB
absel-3080	5	6	the	the	DET
absel-3080	5	7	array	array	NOUN
absel-3080	5	8	of	of	ADP
absel-3080	5	9	measures	measure	NOUN
absel-3080	5	10	that	that	PRON
absel-3080	5	11	the	the	DET
absel-3080	5	12	term	term	NOUN
absel-3080	5	13	‘	'	PUNCT
absel-3080	5	14	fair	fair	ADJ
absel-3080	5	15	value	value	NOUN
absel-3080	5	16	’	'	PUNCT
absel-3080	5	17	encompasses	encompass	VERB
absel-3080	5	18	or	or	CCONJ
absel-3080	5	19	the	the	DET
absel-3080	5	20	uncertainty	uncertainty	NOUN
absel-3080	5	21	surrounding	surround	VERB
absel-3080	5	22	many	many	ADJ
absel-3080	5	23	of	of	ADP
absel-3080	5	24	these	these	DET
absel-3080	5	25	measurements	measurement	NOUN
absel-3080	5	26	.	.	PUNCT
absel-3080	6	1	this	this	DET
absel-3080	6	2	paper	paper	NOUN
absel-3080	6	3	describes	describe	VERB
absel-3080	6	4	an	an	DET
absel-3080	6	5	in	in	ADP
absel-3080	6	6	-	-	PUNCT
absel-3080	6	7	class	class	NOUN
absel-3080	6	8	exercise	exercise	NOUN
absel-3080	6	9	developed	develop	VERB
absel-3080	6	10	for	for	ADP
absel-3080	6	11	use	use	NOUN
absel-3080	6	12	in	in	ADP
absel-3080	6	13	a	a	DET
absel-3080	6	14	graduate	graduate	ADJ
absel-3080	6	15	level	level	NOUN
absel-3080	6	16	accounting	accounting	NOUN
absel-3080	6	17	research	research	NOUN
absel-3080	6	18	course	course	NOUN
absel-3080	6	19	for	for	ADP
absel-3080	6	20	masters	master	NOUN
absel-3080	6	21	of	of	ADP
absel-3080	6	22	accounting	accounting	NOUN
absel-3080	6	23	students	student	NOUN
absel-3080	6	24	.	.	PUNCT
absel-3080	7	1	the	the	DET
absel-3080	7	2	goals	goal	NOUN
absel-3080	7	3	of	of	ADP
absel-3080	7	4	the	the	DET
absel-3080	7	5	assignment	assignment	NOUN
absel-3080	7	6	are	be	AUX
absel-3080	7	7	to	to	ADP
absel-3080	7	8	(	(	PUNCT
absel-3080	7	9	1	1	X
absel-3080	7	10	)	)	PUNCT
absel-3080	7	11	introduce	introduce	VERB
absel-3080	7	12	students	student	NOUN
absel-3080	7	13	to	to	ADP
absel-3080	7	14	the	the	DET
absel-3080	7	15	controversy	controversy	NOUN
absel-3080	7	16	surrounding	surround	VERB
absel-3080	7	17	the	the	DET
absel-3080	7	18	move	move	NOUN
absel-3080	7	19	toward	toward	ADP
absel-3080	7	20	fair	fair	ADJ
absel-3080	7	21	values	value	NOUN
absel-3080	7	22	,	,	PUNCT
absel-3080	7	23	(	(	PUNCT
absel-3080	7	24	2	2	X
absel-3080	7	25	)	)	PUNCT
absel-3080	7	26	help	help	VERB
absel-3080	7	27	students	student	NOUN
absel-3080	7	28	understand	understand	VERB
absel-3080	7	29	how	how	SCONJ
absel-3080	7	30	difficult	difficult	ADJ
absel-3080	7	31	it	it	PRON
absel-3080	7	32	is	be	AUX
absel-3080	7	33	to	to	PART
absel-3080	7	34	place	place	VERB
absel-3080	7	35	a	a	DET
absel-3080	7	36	current	current	ADJ
absel-3080	7	37	or	or	CCONJ
absel-3080	7	38	fair	fair	ADJ
absel-3080	7	39	value	value	NOUN
absel-3080	7	40	on	on	ADP
absel-3080	7	41	an	an	DET
absel-3080	7	42	asset	asset	NOUN
absel-3080	7	43	especially	especially	ADV
absel-3080	7	44	when	when	SCONJ
absel-3080	7	45	there	there	PRON
absel-3080	7	46	is	be	VERB
absel-3080	7	47	not	not	PART
absel-3080	7	48	an	an	DET
absel-3080	7	49	active	active	ADJ
absel-3080	7	50	market	market	NOUN
absel-3080	7	51	,	,	PUNCT
absel-3080	7	52	and	and	CCONJ
absel-3080	7	53	(	(	PUNCT
absel-3080	7	54	3	3	X
absel-3080	7	55	)	)	PUNCT
absel-3080	7	56	encourage	encourage	VERB
absel-3080	7	57	critical	critical	ADJ
absel-3080	7	58	thinking	thinking	NOUN
absel-3080	7	59	and	and	CCONJ
absel-3080	7	60	creativity	creativity	NOUN
absel-3080	7	61	as	as	SCONJ
absel-3080	7	62	students	student	NOUN
absel-3080	7	63	collaborate	collaborate	VERB
absel-3080	7	64	to	to	PART
absel-3080	7	65	develop	develop	VERB
absel-3080	7	66	a	a	DET
absel-3080	7	67	methodology	methodology	NOUN
absel-3080	7	68	to	to	PART
absel-3080	7	69	value	value	VERB
absel-3080	7	70	a	a	DET
absel-3080	7	71	balance	balance	NOUN
absel-3080	7	72	sheet	sheet	NOUN
absel-3080	7	73	asset	asset	NOUN
absel-3080	7	74	.	.	PUNCT
absel-3080	8	1	the	the	DET
absel-3080	8	2	exercise	exercise	NOUN
absel-3080	8	3	helps	help	VERB
absel-3080	8	4	students	student	NOUN
absel-3080	8	5	understand	understand	VERB
absel-3080	8	6	the	the	DET
absel-3080	8	7	challenges	challenge	NOUN
absel-3080	8	8	of	of	ADP
absel-3080	8	9	fair	fair	ADJ
absel-3080	8	10	valuing	valuing	NOUN
absel-3080	8	11	assets	asset	NOUN
absel-3080	8	12	,	,	PUNCT
absel-3080	8	13	knowledge	knowledge	NOUN
absel-3080	8	14	they	they	PRON
absel-3080	8	15	can	can	AUX
absel-3080	8	16	take	take	VERB
absel-3080	8	17	with	with	ADP
absel-3080	8	18	them	they	PRON
absel-3080	8	19	into	into	ADP
absel-3080	8	20	their	their	PRON
absel-3080	8	21	careers	career	NOUN
absel-3080	8	22	as	as	ADP
absel-3080	8	23	practicing	practice	VERB
absel-3080	8	24	accountants	accountant	NOUN
absel-3080	8	25	.	.	PUNCT
absel-3080	9	1	introduction	introduction	NOUN
absel-3080	9	2	historically	historically	ADV
absel-3080	9	3	,	,	PUNCT
absel-3080	9	4	the	the	DET
absel-3080	9	5	focus	focus	NOUN
absel-3080	9	6	of	of	ADP
absel-3080	9	7	the	the	DET
absel-3080	9	8	financial	financial	ADJ
absel-3080	9	9	statements	statement	NOUN
absel-3080	9	10	was	be	AUX
absel-3080	9	11	the	the	DET
absel-3080	9	12	income	income	NOUN
absel-3080	9	13	statement	statement	NOUN
absel-3080	9	14	,	,	PUNCT
absel-3080	9	15	with	with	SCONJ
absel-3080	9	16	the	the	DET
absel-3080	9	17	balance	balance	NOUN
absel-3080	9	18	sheet	sheet	NOUN
absel-3080	9	19	viewed	view	VERB
absel-3080	9	20	as	as	ADP
absel-3080	9	21	the	the	DET
absel-3080	9	22	bridge	bridge	NOUN
absel-3080	9	23	from	from	ADP
absel-3080	9	24	one	one	NUM
absel-3080	9	25	year	year	NOUN
absel-3080	9	26	’s	’s	PART
absel-3080	9	27	income	income	NOUN
absel-3080	9	28	statement	statement	NOUN
absel-3080	9	29	to	to	ADP
absel-3080	9	30	the	the	DET
absel-3080	9	31	next	next	ADJ
absel-3080	9	32	.	.	PUNCT
absel-3080	10	1	deferrals	deferral	NOUN
absel-3080	10	2	and	and	CCONJ
absel-3080	10	3	accruals	accrual	NOUN
absel-3080	10	4	were	be	AUX
absel-3080	10	5	hung	hang	VERB
absel-3080	10	6	up	up	ADP
absel-3080	10	7	on	on	ADP
absel-3080	10	8	the	the	DET
absel-3080	10	9	balance	balance	NOUN
absel-3080	10	10	sheet	sheet	NOUN
absel-3080	10	11	,	,	PUNCT
absel-3080	10	12	until	until	SCONJ
absel-3080	10	13	a	a	DET
absel-3080	10	14	transaction	transaction	NOUN
absel-3080	10	15	occurred	occur	VERB
absel-3080	10	16	to	to	PART
absel-3080	10	17	move	move	VERB
absel-3080	10	18	them	they	PRON
absel-3080	10	19	off	off	ADP
absel-3080	10	20	the	the	DET
absel-3080	10	21	balance	balance	NOUN
absel-3080	10	22	sheet	sheet	NOUN
absel-3080	10	23	,	,	PUNCT
absel-3080	10	24	impacting	impact	VERB
absel-3080	10	25	the	the	DET
absel-3080	10	26	income	income	NOUN
absel-3080	10	27	statement	statement	NOUN
absel-3080	10	28	or	or	CCONJ
absel-3080	10	29	the	the	DET
absel-3080	10	30	statement	statement	NOUN
absel-3080	10	31	of	of	ADP
absel-3080	10	32	cash	cash	NOUN
absel-3080	10	33	flows	flow	NOUN
absel-3080	10	34	.	.	PUNCT
absel-3080	11	1	assets	asset	NOUN
absel-3080	11	2	were	be	AUX
absel-3080	11	3	purchased	purchase	VERB
absel-3080	11	4	to	to	PART
absel-3080	11	5	be	be	AUX
absel-3080	11	6	used	use	VERB
absel-3080	11	7	in	in	ADP
absel-3080	11	8	the	the	DET
absel-3080	11	9	business	business	NOUN
absel-3080	11	10	,	,	PUNCT
absel-3080	11	11	used	use	VERB
absel-3080	11	12	until	until	SCONJ
absel-3080	11	13	they	they	PRON
absel-3080	11	14	were	be	AUX
absel-3080	11	15	hauled	haul	VERB
absel-3080	11	16	to	to	ADP
absel-3080	11	17	the	the	DET
absel-3080	11	18	trash	trash	NOUN
absel-3080	11	19	and	and	CCONJ
absel-3080	11	20	replaced	replace	VERB
absel-3080	11	21	by	by	ADP
absel-3080	11	22	more	more	ADJ
absel-3080	11	23	productive	productive	ADJ
absel-3080	11	24	assets	asset	NOUN
absel-3080	11	25	.	.	PUNCT
absel-3080	12	1	a.c	a.c	PROPN
absel-3080	12	2	.	.	PROPN
absel-3080	12	3	littleton	littleton	PROPN
absel-3080	12	4	,	,	PUNCT
absel-3080	12	5	editor	editor	NOUN
absel-3080	12	6	of	of	ADP
absel-3080	12	7	the	the	DET
absel-3080	12	8	accounting	accounting	NOUN
absel-3080	12	9	review	review	NOUN
absel-3080	12	10	in	in	ADP
absel-3080	12	11	the	the	DET
absel-3080	12	12	1940s	1940	NOUN
absel-3080	12	13	,	,	PUNCT
absel-3080	12	14	stated	state	VERB
absel-3080	12	15	that	that	SCONJ
absel-3080	12	16	profitability	profitability	NOUN
absel-3080	12	17	was	be	AUX
absel-3080	12	18	a	a	DET
absel-3080	12	19	more	more	ADV
absel-3080	12	20	important	important	ADJ
absel-3080	12	21	concept	concept	NOUN
absel-3080	12	22	in	in	ADP
absel-3080	12	23	accounting	accounting	NOUN
absel-3080	12	24	than	than	ADP
absel-3080	12	25	solvency	solvency	NOUN
absel-3080	12	26	,	,	PUNCT
absel-3080	12	27	which	which	PRON
absel-3080	12	28	necessarily	necessarily	ADV
absel-3080	12	29	means	mean	VERB
absel-3080	12	30	that	that	SCONJ
absel-3080	12	31	the	the	DET
absel-3080	12	32	goal	goal	NOUN
absel-3080	12	33	of	of	ADP
absel-3080	12	34	accounting	accounting	NOUN
absel-3080	12	35	is	be	AUX
absel-3080	12	36	to	to	PART
absel-3080	12	37	properly	properly	ADV
absel-3080	12	38	match	match	VERB
absel-3080	12	39	revenue	revenue	NOUN
absel-3080	12	40	with	with	ADP
absel-3080	12	41	expenses	expense	NOUN
absel-3080	12	42	and	and	CCONJ
absel-3080	12	43	calculate	calculate	VERB
absel-3080	12	44	net	net	ADJ
absel-3080	12	45	income	income	NOUN
absel-3080	12	46	.	.	PUNCT
absel-3080	13	1	littleton	littleton	PROPN
absel-3080	13	2	states	states	PROPN
absel-3080	13	3	(	(	PUNCT
absel-3080	13	4	1953	1953	NUM
absel-3080	13	5	)	)	PUNCT
absel-3080	13	6	,	,	PUNCT
absel-3080	13	7	“	"	PUNCT
absel-3080	13	8	the	the	DET
absel-3080	13	9	central	central	ADJ
absel-3080	13	10	purpose	purpose	NOUN
absel-3080	13	11	of	of	ADP
absel-3080	13	12	accounting	accounting	NOUN
absel-3080	13	13	is	be	AUX
absel-3080	13	14	to	to	PART
absel-3080	13	15	make	make	VERB
absel-3080	13	16	it	it	PRON
absel-3080	13	17	possible	possible	ADJ
absel-3080	13	18	for	for	SCONJ
absel-3080	13	19	men	man	NOUN
absel-3080	13	20	to	to	PART
absel-3080	13	21	reach	reach	VERB
absel-3080	13	22	a	a	DET
absel-3080	13	23	calculated	calculated	ADJ
absel-3080	13	24	judgment	judgment	NOUN
absel-3080	13	25	of	of	ADP
absel-3080	13	26	the	the	DET
absel-3080	13	27	success	success	NOUN
absel-3080	13	28	of	of	ADP
absel-3080	13	29	the	the	DET
absel-3080	13	30	enterprise	enterprise	NOUN
absel-3080	13	31	in	in	ADP
absel-3080	13	32	rendering	render	VERB
absel-3080	13	33	its	its	PRON
absel-3080	13	34	service	service	NOUN
absel-3080	13	35	…	…	PUNCT
absel-3080	13	36	…	…	PUNCT
absel-3080	13	37	the	the	DET
absel-3080	13	38	income	income	NOUN
absel-3080	13	39	statement	statement	NOUN
absel-3080	13	40	therefore	therefore	ADV
absel-3080	13	41	is	be	AUX
absel-3080	13	42	the	the	DET
absel-3080	13	43	report	report	NOUN
absel-3080	13	44	of	of	ADP
absel-3080	13	45	critical	critical	ADJ
absel-3080	13	46	importance	importance	NOUN
absel-3080	13	47	.	.	PUNCT
absel-3080	14	1	it	it	PRON
absel-3080	14	2	alone	alone	ADV
absel-3080	14	3	talks	talk	VERB
absel-3080	14	4	of	of	ADP
absel-3080	14	5	results	result	NOUN
absel-3080	14	6	.	.	PUNCT
absel-3080	15	1	the	the	DET
absel-3080	15	2	balance	balance	NOUN
absel-3080	15	3	sheet	sheet	NOUN
absel-3080	15	4	on	on	ADP
absel-3080	15	5	the	the	DET
absel-3080	15	6	other	other	ADJ
absel-3080	15	7	hand	hand	NOUN
absel-3080	15	8	speaks	speak	VERB
absel-3080	15	9	of	of	ADP
absel-3080	15	10	the	the	DET
absel-3080	15	11	remaining	remain	VERB
absel-3080	15	12	means	mean	NOUN
absel-3080	15	13	to	to	ADP
absel-3080	15	14	future	future	ADJ
absel-3080	15	15	results	result	NOUN
absel-3080	15	16	.	.	PUNCT
absel-3080	15	17	”	"	PUNCT
absel-3080	16	1	(	(	PUNCT
absel-3080	16	2	p.	p.	NOUN
absel-3080	16	3	34	34	NUM
absel-3080	16	4	-	-	SYM
absel-3080	16	5	35	35	NUM
absel-3080	16	6	)	)	PUNCT
absel-3080	16	7	.	.	PUNCT
absel-3080	17	1	historical	historical	ADJ
absel-3080	17	2	cost	cost	NOUN
absel-3080	17	3	was	be	AUX
absel-3080	17	4	the	the	DET
absel-3080	17	5	primary	primary	ADJ
absel-3080	17	6	method	method	NOUN
absel-3080	17	7	of	of	ADP
absel-3080	17	8	valuing	value	VERB
absel-3080	17	9	assets	asset	NOUN
absel-3080	17	10	,	,	PUNCT
absel-3080	17	11	elevated	elevate	VERB
absel-3080	17	12	to	to	ADP
absel-3080	17	13	that	that	DET
absel-3080	17	14	status	status	NOUN
absel-3080	17	15	because	because	SCONJ
absel-3080	17	16	of	of	ADP
absel-3080	17	17	the	the	DET
absel-3080	17	18	critical	critical	ADJ
absel-3080	17	19	underlying	underlying	ADJ
absel-3080	17	20	going	go	VERB
absel-3080	17	21	concern	concern	NOUN
absel-3080	17	22	principle	principle	NOUN
absel-3080	17	23	.	.	PUNCT
absel-3080	18	1	historical	historical	ADJ
absel-3080	18	2	cost	cost	NOUN
absel-3080	18	3	relates	relate	VERB
absel-3080	18	4	to	to	ADP
absel-3080	18	5	transactions	transaction	NOUN
absel-3080	18	6	that	that	PRON
absel-3080	18	7	have	have	AUX
absel-3080	18	8	occurred	occur	VERB
absel-3080	18	9	;	;	PUNCT
absel-3080	18	10	it	it	PRON
absel-3080	18	11	is	be	AUX
absel-3080	18	12	verifiable	verifiable	ADJ
absel-3080	18	13	and	and	CCONJ
absel-3080	18	14	objective	objective	ADJ
absel-3080	18	15	.	.	PUNCT
absel-3080	19	1	in	in	ADP
absel-3080	19	2	an	an	DET
absel-3080	19	3	accounting	accounting	NOUN
absel-3080	19	4	text	text	NOUN
absel-3080	19	5	from	from	ADP
absel-3080	19	6	the	the	DET
absel-3080	19	7	1960s	1960	NOUN
absel-3080	19	8	the	the	DET
absel-3080	19	9	authors	author	NOUN
absel-3080	19	10	write	write	VERB
absel-3080	19	11	:	:	PUNCT
absel-3080	19	12	unless	unless	SCONJ
absel-3080	19	13	there	there	PRON
absel-3080	19	14	was	be	VERB
absel-3080	19	15	evidence	evidence	NOUN
absel-3080	19	16	to	to	ADP
absel-3080	19	17	the	the	DET
absel-3080	19	18	contrary	contrary	NOUN
absel-3080	19	19	,	,	PUNCT
absel-3080	19	20	it	it	PRON
absel-3080	19	21	is	be	AUX
absel-3080	19	22	customary	customary	ADJ
absel-3080	19	23	to	to	PART
absel-3080	19	24	assume	assume	VERB
absel-3080	19	25	that	that	SCONJ
absel-3080	19	26	the	the	DET
absel-3080	19	27	business	business	NOUN
absel-3080	19	28	will	will	AUX
absel-3080	19	29	continue	continue	VERB
absel-3080	19	30	to	to	PART
absel-3080	19	31	operate	operate	VERB
absel-3080	19	32	for	for	ADP
absel-3080	19	33	an	an	DET
absel-3080	19	34	indefinitely	indefinitely	ADV
absel-3080	19	35	long	long	ADJ
absel-3080	19	36	future	future	ADJ
absel-3080	19	37	period	period	NOUN
absel-3080	19	38	.	.	PUNCT
absel-3080	20	1	this	this	DET
absel-3080	20	2	assumption	assumption	NOUN
absel-3080	20	3	justifies	justify	VERB
absel-3080	20	4	the	the	DET
absel-3080	20	5	accounting	accounting	NOUN
absel-3080	20	6	practices	practice	NOUN
absel-3080	20	7	applicable	applicable	ADJ
absel-3080	20	8	to	to	ADP
absel-3080	20	9	long	long	ADV
absel-3080	20	10	-	-	PUNCT
absel-3080	20	11	lived	live	VERB
absel-3080	20	12	assets	asset	NOUN
absel-3080	20	13	.	.	PUNCT
absel-3080	21	1	long	long	ADV
absel-3080	21	2	-	-	PUNCT
absel-3080	21	3	lived	live	VERB
absel-3080	21	4	assets	asset	NOUN
absel-3080	21	5	are	be	AUX
absel-3080	21	6	recorded	record	VERB
absel-3080	21	7	at	at	ADP
absel-3080	21	8	acquisition	acquisition	NOUN
absel-3080	21	9	cost	cost	NOUN
absel-3080	21	10	and	and	CCONJ
absel-3080	21	11	depreciated	depreciate	VERB
absel-3080	21	12	in	in	ADP
absel-3080	21	13	a	a	DET
absel-3080	21	14	systematic	systematic	ADJ
absel-3080	21	15	manner	manner	NOUN
absel-3080	21	16	without	without	ADP
absel-3080	21	17	reference	reference	NOUN
absel-3080	21	18	to	to	ADP
absel-3080	21	19	market	market	NOUN
absel-3080	21	20	values	value	NOUN
absel-3080	21	21	.	.	PUNCT
absel-3080	22	1	the	the	DET
absel-3080	22	2	net	net	ADJ
absel-3080	22	3	value	value	NOUN
absel-3080	22	4	at	at	ADP
absel-3080	22	5	which	which	PRON
absel-3080	22	6	a	a	DET
absel-3080	22	7	long	long	ADV
absel-3080	22	8	-	-	PUNCT
absel-3080	22	9	lived	live	VERB
absel-3080	22	10	asset	asset	NOUN
absel-3080	22	11	is	be	AUX
absel-3080	22	12	carried	carry	VERB
absel-3080	22	13	on	on	ADP
absel-3080	22	14	the	the	DET
absel-3080	22	15	balance	balance	NOUN
absel-3080	22	16	sheet	sheet	NOUN
absel-3080	22	17	is	be	AUX
absel-3080	22	18	the	the	DET
absel-3080	22	19	cost	cost	NOUN
absel-3080	22	20	applicable	applicable	ADJ
absel-3080	22	21	to	to	ADP
absel-3080	22	22	its	its	PRON
absel-3080	22	23	estimated	estimate	VERB
absel-3080	22	24	remaining	remain	VERB
absel-3080	22	25	productive	productive	ADJ
absel-3080	22	26	life	life	NOUN
absel-3080	22	27	.	.	PUNCT
absel-3080	23	1	thus	thus	ADV
absel-3080	23	2	,	,	PUNCT
absel-3080	23	3	the	the	DET
absel-3080	23	4	going	go	VERB
absel-3080	23	5	concern	concern	NOUN
absel-3080	23	6	concept	concept	NOUN
absel-3080	23	7	indicates	indicate	VERB
absel-3080	23	8	that	that	SCONJ
absel-3080	23	9	depreciation	depreciation	NOUN
absel-3080	23	10	is	be	AUX
absel-3080	23	11	a	a	DET
absel-3080	23	12	process	process	NOUN
absel-3080	23	13	of	of	ADP
absel-3080	23	14	periodic	periodic	ADJ
absel-3080	23	15	allocation	allocation	NOUN
absel-3080	23	16	of	of	ADP
absel-3080	23	17	the	the	DET
absel-3080	23	18	cost	cost	NOUN
absel-3080	23	19	of	of	ADP
absel-3080	23	20	assets	asset	NOUN
absel-3080	23	21	over	over	ADP
absel-3080	23	22	their	their	PRON
absel-3080	23	23	expected	expect	VERB
absel-3080	23	24	productive	productive	ADJ
absel-3080	23	25	life	life	NOUN
absel-3080	23	26	.	.	PUNCT
absel-3080	24	1	no	no	DET
absel-3080	24	2	reference	reference	NOUN
absel-3080	24	3	is	be	AUX
absel-3080	24	4	made	make	VERB
absel-3080	24	5	to	to	PART
absel-3080	24	6	current	current	ADJ
absel-3080	24	7	market	market	NOUN
absel-3080	24	8	value	value	NOUN
absel-3080	24	9	,	,	PUNCT
absel-3080	24	10	since	since	SCONJ
absel-3080	24	11	there	there	PRON
absel-3080	24	12	is	be	VERB
absel-3080	24	13	no	no	DET
absel-3080	24	14	immediate	immediate	ADJ
absel-3080	24	15	expectation	expectation	NOUN
absel-3080	24	16	to	to	PART
absel-3080	24	17	sell	sell	VERB
absel-3080	24	18	the	the	DET
absel-3080	24	19	asset	asset	NOUN
absel-3080	24	20	.	.	PUNCT
absel-3080	25	1	(	(	PUNCT
absel-3080	25	2	cerepak	cerepak	PROPN
absel-3080	25	3	&	&	CCONJ
absel-3080	25	4	geier	geier	NOUN
absel-3080	25	5	,	,	PUNCT
absel-3080	25	6	1968	1968	NUM
absel-3080	25	7	,	,	PUNCT
absel-3080	25	8	p.	p.	NOUN
absel-3080	25	9	477	477	NUM
absel-3080	25	10	)	)	PUNCT
absel-3080	25	11	there	there	PRON
absel-3080	25	12	is	be	VERB
absel-3080	25	13	no	no	DET
absel-3080	25	14	mention	mention	NOUN
absel-3080	25	15	of	of	ADP
absel-3080	25	16	fair	fair	ADJ
absel-3080	25	17	valuing	valuing	NOUN
absel-3080	25	18	assets	asset	NOUN
absel-3080	25	19	and	and	CCONJ
absel-3080	25	20	liabilities	liability	NOUN
absel-3080	25	21	,	,	PUNCT
absel-3080	25	22	determining	determine	VERB
absel-3080	25	23	the	the	DET
absel-3080	25	24	price	price	NOUN
absel-3080	25	25	that	that	PRON
absel-3080	25	26	would	would	AUX
absel-3080	25	27	be	be	AUX
absel-3080	25	28	received	receive	VERB
absel-3080	25	29	to	to	PART
absel-3080	25	30	sell	sell	VERB
absel-3080	25	31	an	an	DET
absel-3080	25	32	asset	asset	NOUN
absel-3080	25	33	or	or	CCONJ
absel-3080	25	34	paid	pay	VERB
absel-3080	25	35	to	to	PART
absel-3080	25	36	transfer	transfer	VERB
absel-3080	25	37	a	a	DET
absel-3080	25	38	liability	liability	NOUN
absel-3080	25	39	.	.	PUNCT
absel-3080	26	1	why	why	SCONJ
absel-3080	26	2	should	should	AUX
absel-3080	26	3	long	long	ADV
absel-3080	26	4	lived	lived	ADJ
absel-3080	26	5	assets	asset	NOUN
absel-3080	26	6	be	be	AUX
absel-3080	26	7	fair	fair	ADV
absel-3080	26	8	valued	value	VERB
absel-3080	26	9	if	if	SCONJ
absel-3080	26	10	these	these	DET
absel-3080	26	11	values	value	NOUN
absel-3080	26	12	only	only	ADV
absel-3080	26	13	matter	matter	VERB
absel-3080	26	14	if	if	SCONJ
absel-3080	26	15	the	the	DET
absel-3080	26	16	firm	firm	NOUN
absel-3080	26	17	will	will	AUX
absel-3080	26	18	be	be	AUX
absel-3080	26	19	sold	sell	VERB
absel-3080	26	20	?	?	PUNCT
absel-3080	27	1	if	if	SCONJ
absel-3080	27	2	the	the	DET
absel-3080	27	3	firm	firm	NOUN
absel-3080	27	4	is	be	AUX
absel-3080	27	5	expected	expect	VERB
absel-3080	27	6	to	to	PART
absel-3080	27	7	continue	continue	VERB
absel-3080	27	8	in	in	ADP
absel-3080	27	9	its	its	PRON
absel-3080	27	10	current	current	ADJ
absel-3080	27	11	form	form	NOUN
absel-3080	27	12	and	and	CCONJ
absel-3080	27	13	the	the	DET
absel-3080	27	14	focus	focus	NOUN
absel-3080	27	15	of	of	ADP
absel-3080	27	16	the	the	DET
absel-3080	27	17	financial	financial	ADJ
absel-3080	27	18	statements	statement	NOUN
absel-3080	27	19	is	be	AUX
absel-3080	27	20	on	on	ADP
absel-3080	27	21	profitability	profitability	NOUN
absel-3080	27	22	,	,	PUNCT
absel-3080	27	23	then	then	ADV
absel-3080	27	24	the	the	DET
absel-3080	27	25	fair	fair	ADJ
absel-3080	27	26	market	market	NOUN
absel-3080	27	27	value	value	NOUN
absel-3080	27	28	of	of	ADP
absel-3080	27	29	the	the	DET
absel-3080	27	30	assets	asset	NOUN
absel-3080	27	31	,	,	PUNCT
absel-3080	27	32	a	a	DET
absel-3080	27	33	measure	measure	NOUN
absel-3080	27	34	of	of	ADP
absel-3080	27	35	solvency	solvency	NOUN
absel-3080	27	36	,	,	PUNCT
absel-3080	27	37	is	be	AUX
absel-3080	27	38	somewhat	somewhat	ADV
absel-3080	27	39	irrelevant	irrelevant	ADJ
absel-3080	27	40	.	.	PUNCT
absel-3080	28	1	while	while	SCONJ
absel-3080	28	2	the	the	DET
absel-3080	28	3	accounting	accounting	NOUN
absel-3080	28	4	profession	profession	NOUN
absel-3080	28	5	has	have	AUX
absel-3080	28	6	long	long	ADV
absel-3080	28	7	discussed	discuss	VERB
absel-3080	28	8	the	the	DET
absel-3080	28	9	idea	idea	NOUN
absel-3080	28	10	or	or	CCONJ
absel-3080	28	11	concept	concept	NOUN
absel-3080	28	12	of	of	ADP
absel-3080	28	13	fair	fair	ADJ
absel-3080	28	14	values	value	NOUN
absel-3080	28	15	,	,	PUNCT
absel-3080	28	16	the	the	DET
absel-3080	28	17	uncertainty	uncertainty	NOUN
absel-3080	28	18	in	in	ADP
absel-3080	28	19	measuring	measure	VERB
absel-3080	28	20	assets	asset	NOUN
absel-3080	28	21	and	and	CCONJ
absel-3080	28	22	liabilities	liability	NOUN
absel-3080	28	23	using	use	VERB
absel-3080	28	24	hypothetical	hypothetical	ADJ
absel-3080	28	25	future	future	ADJ
absel-3080	28	26	measures	measure	NOUN
absel-3080	28	27	has	have	AUX
absel-3080	28	28	been	be	AUX
absel-3080	28	29	problematic	problematic	ADJ
absel-3080	28	30	.	.	PUNCT
absel-3080	29	1	accounting	accounting	NOUN
absel-3080	29	2	theorist	theorist	NOUN
absel-3080	29	3	yuji	yuji	PROPN
absel-3080	29	4	ijiri	ijiri	PROPN
absel-3080	29	5	wrote	write	VERB
absel-3080	29	6	that	that	SCONJ
absel-3080	29	7	defining	define	VERB
absel-3080	29	8	the	the	DET
absel-3080	29	9	rules	rule	NOUN
absel-3080	29	10	to	to	PART
absel-3080	29	11	be	be	AUX
absel-3080	29	12	used	use	VERB
absel-3080	29	13	in	in	ADP
absel-3080	29	14	developing	develop	VERB
absel-3080	29	15	fair	fair	ADJ
absel-3080	29	16	values	value	NOUN
absel-3080	29	17	“	"	PUNCT
absel-3080	29	18	…	…	PUNCT
absel-3080	29	19	.is	.is	PUNCT
absel-3080	29	20	a	a	DET
absel-3080	29	21	difficult	difficult	ADJ
absel-3080	29	22	task	task	NOUN
absel-3080	29	23	,	,	PUNCT
absel-3080	29	24	yet	yet	CCONJ
absel-3080	29	25	without	without	ADP
absel-3080	29	26	rules	rule	NOUN
absel-3080	29	27	the	the	DET
absel-3080	29	28	resulting	result	VERB
absel-3080	29	29	figures	figure	NOUN
absel-3080	29	30	will	will	AUX
absel-3080	29	31	likely	likely	ADV
absel-3080	29	32	be	be	AUX
absel-3080	29	33	too	too	ADV
absel-3080	29	34	soft	soft	ADJ
absel-3080	29	35	to	to	PART
absel-3080	29	36	be	be	AUX
absel-3080	29	37	used	use	VERB
absel-3080	29	38	effectively	effectively	ADV
absel-3080	29	39	in	in	ADP
absel-3080	29	40	accounting	accounting	NOUN
absel-3080	29	41	measurement	measurement	NOUN
absel-3080	29	42	.	.	PUNCT
absel-3080	30	1	this	this	DET
absel-3080	30	2	problem	problem	NOUN
absel-3080	30	3	does	do	AUX
absel-3080	30	4	not	not	PART
absel-3080	30	5	exist	exist	VERB
absel-3080	30	6	in	in	ADP
absel-3080	30	7	historical	historical	ADJ
absel-3080	30	8	cost	cost	NOUN
absel-3080	30	9	accounting	accounting	NOUN
absel-3080	30	10	because	because	SCONJ
absel-3080	30	11	there	there	ADV
absel-3080	30	12	the	the	DET
absel-3080	30	13	mode	mode	NOUN
absel-3080	30	14	of	of	ADP
absel-3080	30	15	exchange	exchange	NOUN
absel-3080	30	16	is	be	AUX
absel-3080	30	17	well	well	ADV
absel-3080	30	18	defined	define	VERB
absel-3080	30	19	by	by	ADP
absel-3080	30	20	the	the	DET
absel-3080	30	21	exchange	exchange	NOUN
absel-3080	30	22	transaction	transaction	NOUN
absel-3080	30	23	itself	itself	PRON
absel-3080	30	24	”	"	PUNCT
absel-3080	30	25	(	(	PUNCT
absel-3080	30	26	ijiri	ijiri	NOUN
absel-3080	30	27	,	,	PUNCT
absel-3080	30	28	1975	1975	NUM
absel-3080	30	29	,	,	PUNCT
absel-3080	30	30	p.	p.	NOUN
absel-3080	30	31	93	93	NUM
absel-3080	30	32	)	)	PUNCT
absel-3080	30	33	.	.	PUNCT
absel-3080	31	1	so	so	ADV
absel-3080	31	2	what	what	PRON
absel-3080	31	3	has	have	AUX
absel-3080	31	4	changed	change	VERB
absel-3080	31	5	since	since	SCONJ
absel-3080	31	6	the	the	DET
absel-3080	31	7	1960s	1960	NOUN
absel-3080	31	8	?	?	PUNCT
absel-3080	32	1	what	what	PRON
absel-3080	32	2	is	be	AUX
absel-3080	32	3	behind	behind	ADP
absel-3080	32	4	the	the	DET
absel-3080	32	5	move	move	NOUN
absel-3080	32	6	to	to	ADP
absel-3080	32	7	a	a	DET
absel-3080	32	8	focus	focus	NOUN
absel-3080	32	9	on	on	ADP
absel-3080	32	10	the	the	DET
absel-3080	32	11	balance	balance	NOUN
absel-3080	32	12	sheet	sheet	NOUN
absel-3080	32	13	and	and	CCONJ
absel-3080	32	14	fair	fair	ADJ
absel-3080	32	15	value	value	NOUN
absel-3080	32	16	?	?	PUNCT
absel-3080	33	1	there	there	PRON
absel-3080	33	2	are	be	VERB
absel-3080	33	3	several	several	ADJ
absel-3080	33	4	potential	potential	ADJ
absel-3080	33	5	explanations	explanation	NOUN
absel-3080	33	6	.	.	PUNCT
absel-3080	34	1	first	first	ADV
absel-3080	34	2	,	,	PUNCT
absel-3080	34	3	the	the	DET
absel-3080	34	4	accounting	accounting	NOUN
absel-3080	34	5	profession	profession	NOUN
absel-3080	34	6	has	have	AUX
absel-3080	34	7	long	long	ADV
absel-3080	34	8	recognized	recognize	VERB
absel-3080	34	9	that	that	SCONJ
absel-3080	34	10	using	use	VERB
absel-3080	34	11	mixed	mixed	ADJ
absel-3080	34	12	measurements	measurement	NOUN
absel-3080	34	13	to	to	PART
absel-3080	34	14	value	value	VERB
absel-3080	34	15	assets	asset	NOUN
absel-3080	34	16	and	and	CCONJ
absel-3080	34	17	liabilities	liability	NOUN
absel-3080	34	18	creates	create	VERB
absel-3080	34	19	a	a	DET
absel-3080	34	20	great	great	ADJ
absel-3080	34	21	deal	deal	NOUN
absel-3080	34	22	of	of	ADP
absel-3080	34	23	difficulties	difficulty	NOUN
absel-3080	34	24	for	for	ADP
absel-3080	34	25	the	the	DET
absel-3080	34	26	users	user	NOUN
absel-3080	34	27	of	of	ADP
absel-3080	34	28	financial	financial	ADJ
absel-3080	34	29	statements	statement	NOUN
absel-3080	34	30	.	.	PUNCT
absel-3080	35	1	barth	barth	NOUN
absel-3080	35	2	(	(	PUNCT
absel-3080	35	3	2006	2006	NUM
absel-3080	35	4	)	)	PUNCT
absel-3080	35	5	points	point	VERB
absel-3080	35	6	out	out	ADP
absel-3080	35	7	that	that	SCONJ
absel-3080	35	8	the	the	DET
absel-3080	35	9	use	use	NOUN
absel-3080	35	10	of	of	ADP
absel-3080	35	11	multiple	multiple	ADJ
absel-3080	35	12	measurement	measurement	NOUN
absel-3080	35	13	schemes	scheme	NOUN
absel-3080	35	14	results	result	VERB
absel-3080	35	15	in	in	ADP
absel-3080	35	16	financial	financial	ADJ
absel-3080	35	17	statements	statement	NOUN
absel-3080	35	18	that	that	PRON
absel-3080	35	19	summarize	summarize	VERB
absel-3080	35	20	data	datum	NOUN
absel-3080	35	21	which	which	PRON
absel-3080	35	22	is	be	AUX
absel-3080	35	23	measured	measure	VERB
absel-3080	35	24	differently	differently	ADV
absel-3080	35	25	,	,	PUNCT
absel-3080	35	26	obscuring	obscure	VERB
absel-3080	35	27	the	the	DET
absel-3080	35	28	usefulness	usefulness	NOUN
absel-3080	35	29	of	of	ADP
absel-3080	35	30	the	the	DET
absel-3080	35	31	data	datum	NOUN
absel-3080	35	32	in	in	ADP
absel-3080	35	33	the	the	DET
absel-3080	35	34	financial	financial	ADJ
absel-3080	35	35	statements	statement	NOUN
absel-3080	35	36	.	.	PUNCT
absel-3080	36	1	some	some	DET
absel-3080	36	2	items	item	NOUN
absel-3080	36	3	are	be	AUX
absel-3080	36	4	recorded	record	VERB
absel-3080	36	5	at	at	ADP
absel-3080	36	6	historical	historical	ADJ
absel-3080	36	7	cost	cost	NOUN
absel-3080	36	8	,	,	PUNCT
absel-3080	36	9	others	other	NOUN
absel-3080	36	10	at	at	ADP
absel-3080	36	11	depreciated	depreciate	VERB
absel-3080	36	12	historical	historical	ADJ
absel-3080	36	13	cost	cost	NOUN
absel-3080	36	14	,	,	PUNCT
absel-3080	36	15	and	and	CCONJ
absel-3080	36	16	others	other	NOUN
absel-3080	36	17	at	at	ADP
absel-3080	36	18	fair	fair	ADJ
absel-3080	36	19	value	value	NOUN
absel-3080	36	20	,	,	PUNCT
absel-3080	36	21	with	with	ADP
absel-3080	36	22	fair	fair	ADJ
absel-3080	36	23	value	value	NOUN
absel-3080	36	24	determined	determine	VERB
absel-3080	36	25	in	in	ADP
absel-3080	36	26	multiple	multiple	ADJ
absel-3080	36	27	ways	way	NOUN
absel-3080	36	28	.	.	PUNCT
absel-3080	37	1	accounting	accounting	NOUN
absel-3080	37	2	academics	academic	NOUN
absel-3080	37	3	and	and	CCONJ
absel-3080	37	4	professionals	professional	NOUN
absel-3080	37	5	have	have	AUX
absel-3080	37	6	recognized	recognize	VERB
absel-3080	37	7	and	and	CCONJ
absel-3080	37	8	debated	debate	VERB
absel-3080	37	9	these	these	DET
absel-3080	37	10	issues	issue	NOUN
absel-3080	37	11	as	as	SCONJ
absel-3080	37	12	they	they	PRON
absel-3080	37	13	try	try	VERB
absel-3080	37	14	to	to	PART
absel-3080	37	15	move	move	VERB
absel-3080	37	16	toward	toward	ADP
absel-3080	37	17	more	more	ADV
absel-3080	37	18	relevant	relevant	ADJ
absel-3080	37	19	valuation	valuation	NOUN
absel-3080	37	20	methods	method	NOUN
absel-3080	37	21	.	.	PUNCT
absel-3080	38	1	a	a	DET
absel-3080	38	2	second	second	ADJ
absel-3080	38	3	explanation	explanation	NOUN
absel-3080	38	4	for	for	ADP
absel-3080	38	5	the	the	DET
absel-3080	38	6	rise	rise	NOUN
absel-3080	38	7	of	of	ADP
absel-3080	38	8	the	the	DET
absel-3080	38	9	use	use	NOUN
absel-3080	38	10	of	of	ADP
absel-3080	38	11	fair	fair	ADJ
absel-3080	38	12	value	value	NOUN
absel-3080	38	13	accounting	accounting	NOUN
absel-3080	38	14	is	be	AUX
absel-3080	38	15	that	that	SCONJ
absel-3080	38	16	the	the	DET
absel-3080	38	17	concept	concept	NOUN
absel-3080	38	18	of	of	ADP
absel-3080	38	19	efficient	efficient	ADJ
absel-3080	38	20	markets	market	NOUN
absel-3080	38	21	,	,	PUNCT
absel-3080	38	22	along	along	ADP
absel-3080	38	23	with	with	ADP
absel-3080	38	24	the	the	DET
absel-3080	38	25	notion	notion	NOUN
absel-3080	38	26	that	that	SCONJ
absel-3080	38	27	prevailing	prevail	VERB
absel-3080	38	28	prices	price	NOUN
absel-3080	38	29	generated	generate	VERB
absel-3080	38	30	by	by	ADP
absel-3080	38	31	an	an	DET
absel-3080	38	32	efficient	efficient	ADJ
absel-3080	38	33	market	market	NOUN
absel-3080	38	34	are	be	AUX
absel-3080	38	35	reliable	reliable	ADJ
absel-3080	38	36	measures	measure	NOUN
absel-3080	38	37	of	of	ADP
absel-3080	38	38	value	value	NOUN
absel-3080	38	39	,	,	PUNCT
absel-3080	38	40	had	have	VERB
absel-3080	38	41	a	a	DET
absel-3080	38	42	significant	significant	ADJ
absel-3080	38	43	what	what	PRON
absel-3080	38	44	is	be	AUX
absel-3080	38	45	“	"	PUNCT
absel-3080	38	46	fair	fair	ADJ
absel-3080	38	47	value	value	NOUN
absel-3080	38	48	”	"	PUNCT
absel-3080	38	49	?	?	PUNCT
absel-3080	39	1	an	an	DET
absel-3080	39	2	in	in	ADP
absel-3080	39	3	-	-	PUNCT
absel-3080	39	4	class	class	NOUN
absel-3080	39	5	exercise	exercise	NOUN
absel-3080	39	6	for	for	ADP
absel-3080	39	7	accounting	accounting	NOUN
absel-3080	39	8	students	student	NOUN
absel-3080	39	9	using	use	VERB
absel-3080	39	10	the	the	DET
absel-3080	39	11	case	case	NOUN
absel-3080	39	12	of	of	ADP
absel-3080	39	13	zoo	zoo	NOUN
absel-3080	39	14	doo	doo	PROPN
absel-3080	39	15	elise	elise	PROPN
absel-3080	39	16	boyas	boyas	PROPN
absel-3080	39	17	university	university	PROPN
absel-3080	39	18	of	of	ADP
absel-3080	39	19	pittsburgh	pittsburgh	PROPN
absel-3080	39	20	eaboyas@katz.pitt.edu	eaboyas@katz.pitt.edu	PROPN
absel-3080	39	21	mailto:eaboyas@katz.pitt.edu	mailto:eaboyas@katz.pitt.edu	PROPN
absel-3080	39	22	page	page	NOUN
absel-3080	39	23	139	139	NUM
absel-3080	39	24	developments	development	NOUN
absel-3080	39	25	in	in	ADP
absel-3080	39	26	business	business	NOUN
absel-3080	39	27	simulation	simulation	NOUN
absel-3080	39	28	and	and	CCONJ
absel-3080	39	29	experiential	experiential	ADJ
absel-3080	39	30	learning	learning	NOUN
absel-3080	39	31	,	,	PUNCT
absel-3080	39	32	volume	volume	NOUN
absel-3080	39	33	44	44	NUM
absel-3080	39	34	,	,	PUNCT
absel-3080	39	35	2017	2017	NUM
absel-3080	39	36	influence	influence	NOUN
absel-3080	39	37	on	on	ADP
absel-3080	39	38	accounting	accounting	NOUN
absel-3080	39	39	research	research	NOUN
absel-3080	39	40	and	and	CCONJ
absel-3080	39	41	standard	standard	ADJ
absel-3080	39	42	setting	setting	NOUN
absel-3080	39	43	in	in	ADP
absel-3080	39	44	the	the	DET
absel-3080	39	45	1980s	1980	NOUN
absel-3080	39	46	and	and	CCONJ
absel-3080	39	47	1990s	1990	NOUN
absel-3080	39	48	(	(	PUNCT
absel-3080	39	49	ramanna	ramanna	NOUN
absel-3080	39	50	,	,	PUNCT
absel-3080	39	51	2013	2013	NUM
absel-3080	39	52	)	)	PUNCT
absel-3080	39	53	.	.	PUNCT
absel-3080	40	1	the	the	DET
absel-3080	40	2	professional	professional	ADJ
absel-3080	40	3	background	background	NOUN
absel-3080	40	4	of	of	ADP
absel-3080	40	5	the	the	DET
absel-3080	40	6	members	member	NOUN
absel-3080	40	7	of	of	ADP
absel-3080	40	8	the	the	DET
absel-3080	40	9	financial	financial	ADJ
absel-3080	40	10	accounting	accounting	NOUN
absel-3080	40	11	standards	standards	PROPN
absel-3080	40	12	board	board	NOUN
absel-3080	40	13	(	(	PUNCT
absel-3080	40	14	fasb	fasb	PROPN
absel-3080	40	15	)	)	PUNCT
absel-3080	40	16	shifted	shift	VERB
absel-3080	40	17	,	,	PUNCT
absel-3080	40	18	with	with	ADP
absel-3080	40	19	more	more	ADJ
absel-3080	40	20	than	than	ADP
absel-3080	40	21	one	one	NUM
absel-3080	40	22	quarter	quarter	NOUN
absel-3080	40	23	of	of	ADP
absel-3080	40	24	the	the	DET
absel-3080	40	25	fasb	fasb	NOUN
absel-3080	40	26	having	have	VERB
absel-3080	40	27	a	a	DET
absel-3080	40	28	financial	financial	ADJ
absel-3080	40	29	service	service	NOUN
absel-3080	40	30	background	background	NOUN
absel-3080	40	31	in	in	ADP
absel-3080	40	32	2013	2013	NUM
absel-3080	40	33	compared	compare	VERB
absel-3080	40	34	with	with	ADP
absel-3080	40	35	no	no	DET
absel-3080	40	36	members	member	NOUN
absel-3080	40	37	having	have	VERB
absel-3080	40	38	such	such	DET
absel-3080	40	39	a	a	DET
absel-3080	40	40	background	background	NOUN
absel-3080	40	41	in	in	ADP
absel-3080	40	42	1993	1993	NUM
absel-3080	40	43	(	(	PUNCT
absel-3080	40	44	ramanna	ramanna	NOUN
absel-3080	40	45	,	,	PUNCT
absel-3080	40	46	2013	2013	NUM
absel-3080	40	47	)	)	PUNCT
absel-3080	40	48	.	.	PUNCT
absel-3080	41	1	there	there	PRON
absel-3080	41	2	is	be	VERB
absel-3080	41	3	evidence	evidence	NOUN
absel-3080	41	4	that	that	SCONJ
absel-3080	41	5	standard	standard	ADJ
absel-3080	41	6	setters	setter	NOUN
absel-3080	41	7	with	with	ADP
absel-3080	41	8	a	a	DET
absel-3080	41	9	background	background	NOUN
absel-3080	41	10	in	in	ADP
absel-3080	41	11	financial	financial	ADJ
absel-3080	41	12	services	service	NOUN
absel-3080	41	13	(	(	PUNCT
absel-3080	41	14	principally	principally	ADV
absel-3080	41	15	investment	investment	NOUN
absel-3080	41	16	banking	banking	NOUN
absel-3080	41	17	and	and	CCONJ
absel-3080	41	18	investment	investment	NOUN
absel-3080	41	19	management	management	NOUN
absel-3080	41	20	)	)	PUNCT
absel-3080	41	21	are	be	AUX
absel-3080	41	22	more	more	ADV
absel-3080	41	23	likely	likely	ADJ
absel-3080	41	24	to	to	PART
absel-3080	41	25	propose	propose	VERB
absel-3080	41	26	and	and	CCONJ
absel-3080	41	27	support	support	VERB
absel-3080	41	28	the	the	DET
absel-3080	41	29	use	use	NOUN
absel-3080	41	30	of	of	ADP
absel-3080	41	31	fair	fair	ADJ
absel-3080	41	32	value	value	NOUN
absel-3080	41	33	methods	method	NOUN
absel-3080	41	34	in	in	ADP
absel-3080	41	35	accounting	accounting	NOUN
absel-3080	41	36	standards	standard	NOUN
absel-3080	41	37	(	(	PUNCT
absel-3080	41	38	allen	allen	PROPN
absel-3080	41	39	&	&	CCONJ
absel-3080	41	40	ramanna	ramanna	PROPN
absel-3080	41	41	,	,	PUNCT
absel-3080	41	42	2012	2012	NUM
absel-3080	41	43	)	)	PUNCT
absel-3080	41	44	.	.	PUNCT
absel-3080	42	1	ramanna	ramanna	NOUN
absel-3080	42	2	(	(	PUNCT
absel-3080	42	3	2013	2013	NUM
absel-3080	42	4	)	)	PUNCT
absel-3080	42	5	hypothesizes	hypothesize	VERB
absel-3080	42	6	that	that	SCONJ
absel-3080	42	7	investment	investment	NOUN
absel-3080	42	8	bankers	banker	NOUN
absel-3080	42	9	prefer	prefer	VERB
absel-3080	42	10	fair	fair	ADJ
absel-3080	42	11	valuation	valuation	NOUN
absel-3080	42	12	of	of	ADP
absel-3080	42	13	assets	asset	NOUN
absel-3080	42	14	since	since	SCONJ
absel-3080	42	15	(	(	PUNCT
absel-3080	42	16	1	1	X
absel-3080	42	17	)	)	PUNCT
absel-3080	42	18	they	they	PRON
absel-3080	42	19	are	be	AUX
absel-3080	42	20	more	more	ADV
absel-3080	42	21	accustomed	accustomed	ADJ
absel-3080	42	22	to	to	ADP
absel-3080	42	23	using	use	VERB
absel-3080	42	24	fair	fair	ADJ
absel-3080	42	25	values	value	NOUN
absel-3080	42	26	in	in	ADP
absel-3080	42	27	merger	merger	NOUN
absel-3080	42	28	and	and	CCONJ
absel-3080	42	29	acquisition	acquisition	NOUN
absel-3080	42	30	(	(	PUNCT
absel-3080	42	31	m&a	m&a	PROPN
absel-3080	42	32	)	)	PUNCT
absel-3080	42	33	deals	deal	NOUN
absel-3080	42	34	and	and	CCONJ
absel-3080	42	35	(	(	PUNCT
absel-3080	42	36	2	2	NUM
absel-3080	42	37	)	)	PUNCT
absel-3080	42	38	that	that	SCONJ
absel-3080	42	39	the	the	DET
absel-3080	42	40	use	use	NOUN
absel-3080	42	41	of	of	ADP
absel-3080	42	42	fair	fair	ADJ
absel-3080	42	43	values	value	NOUN
absel-3080	42	44	in	in	ADP
absel-3080	42	45	gaap	gaap	PROPN
absel-3080	42	46	reporting	reporting	NOUN
absel-3080	42	47	is	be	AUX
absel-3080	42	48	supportive	supportive	ADJ
absel-3080	42	49	of	of	ADP
absel-3080	42	50	m&a	m&a	PROPN
absel-3080	42	51	activity	activity	NOUN
absel-3080	42	52	(	(	PUNCT
absel-3080	42	53	a	a	DET
absel-3080	42	54	major	major	ADJ
absel-3080	42	55	revenue	revenue	NOUN
absel-3080	42	56	generator	generator	NOUN
absel-3080	42	57	for	for	ADP
absel-3080	42	58	investment	investment	NOUN
absel-3080	42	59	banks	bank	NOUN
absel-3080	42	60	)	)	PUNCT
absel-3080	42	61	because	because	SCONJ
absel-3080	42	62	it	it	PRON
absel-3080	42	63	accelerates	accelerate	VERB
absel-3080	42	64	gains	gain	NOUN
absel-3080	42	65	compared	compare	VERB
absel-3080	42	66	with	with	ADP
absel-3080	42	67	historical	historical	ADJ
absel-3080	42	68	cost	cost	NOUN
absel-3080	42	69	accounting	accounting	NOUN
absel-3080	42	70	and	and	CCONJ
absel-3080	42	71	does	do	AUX
absel-3080	42	72	not	not	PART
absel-3080	42	73	drag	drag	VERB
absel-3080	42	74	down	down	ADP
absel-3080	42	75	future	future	ADJ
absel-3080	42	76	earnings	earning	NOUN
absel-3080	42	77	with	with	ADP
absel-3080	42	78	amortization	amortization	NOUN
absel-3080	42	79	of	of	ADP
absel-3080	42	80	assets	asset	NOUN
absel-3080	42	81	.	.	PUNCT
absel-3080	43	1	there	there	PRON
absel-3080	43	2	has	have	AUX
absel-3080	43	3	been	be	AUX
absel-3080	43	4	a	a	DET
absel-3080	43	5	significant	significant	ADJ
absel-3080	43	6	increase	increase	NOUN
absel-3080	43	7	in	in	ADP
absel-3080	43	8	m&a	m&a	PROPN
absel-3080	43	9	activity	activity	NOUN
absel-3080	43	10	,	,	PUNCT
absel-3080	43	11	which	which	PRON
absel-3080	43	12	likely	likely	ADV
absel-3080	43	13	heightened	heighten	VERB
absel-3080	43	14	the	the	DET
absel-3080	43	15	focus	focus	NOUN
absel-3080	43	16	of	of	ADP
absel-3080	43	17	the	the	DET
absel-3080	43	18	fasb	fasb	NOUN
absel-3080	43	19	on	on	ADP
absel-3080	43	20	fair	fair	ADJ
absel-3080	43	21	valuation	valuation	NOUN
absel-3080	43	22	methods	method	NOUN
absel-3080	43	23	.	.	PUNCT
absel-3080	44	1	boston	boston	PROPN
absel-3080	44	2	consulting	consulting	PROPN
absel-3080	44	3	group	group	NOUN
absel-3080	44	4	reported	report	VERB
absel-3080	44	5	that	that	SCONJ
absel-3080	44	6	before	before	ADP
absel-3080	44	7	the	the	DET
absel-3080	44	8	1960s	1960	NOUN
absel-3080	44	9	,	,	PUNCT
absel-3080	44	10	both	both	CCONJ
absel-3080	44	11	the	the	DET
absel-3080	44	12	number	number	NOUN
absel-3080	44	13	of	of	ADP
absel-3080	44	14	m&a	m&a	PROPN
absel-3080	44	15	deals	deal	NOUN
absel-3080	44	16	and	and	CCONJ
absel-3080	44	17	the	the	DET
absel-3080	44	18	dollar	dollar	NOUN
absel-3080	44	19	value	value	NOUN
absel-3080	44	20	of	of	ADP
absel-3080	44	21	the	the	DET
absel-3080	44	22	deals	deal	NOUN
absel-3080	44	23	were	be	AUX
absel-3080	44	24	negligible	negligible	ADJ
absel-3080	44	25	(	(	PUNCT
absel-3080	44	26	cools	cool	VERB
absel-3080	44	27	et	et	PROPN
absel-3080	44	28	al	al	PROPN
absel-3080	44	29	.	.	PROPN
absel-3080	44	30	,	,	PUNCT
absel-3080	44	31	2007	2007	NUM
absel-3080	44	32	,	,	PUNCT
absel-3080	44	33	p.	p.	NOUN
absel-3080	44	34	11	11	NUM
absel-3080	44	35	)	)	PUNCT
absel-3080	44	36	.	.	PUNCT
absel-3080	45	1	but	but	CCONJ
absel-3080	45	2	m&a	m&a	PROPN
absel-3080	45	3	activity	activity	NOUN
absel-3080	45	4	has	have	AUX
absel-3080	45	5	been	be	AUX
absel-3080	45	6	steadily	steadily	ADV
absel-3080	45	7	increasing	increase	VERB
absel-3080	45	8	over	over	ADP
absel-3080	45	9	the	the	DET
absel-3080	45	10	past	past	ADJ
absel-3080	45	11	50	50	NUM
absel-3080	45	12	years	year	NOUN
absel-3080	45	13	with	with	ADP
absel-3080	45	14	a	a	DET
absel-3080	45	15	huge	huge	ADJ
absel-3080	45	16	increase	increase	NOUN
absel-3080	45	17	in	in	ADP
absel-3080	45	18	the	the	DET
absel-3080	45	19	number	number	NOUN
absel-3080	45	20	of	of	ADP
absel-3080	45	21	annual	annual	ADJ
absel-3080	45	22	deals	deal	NOUN
absel-3080	45	23	since	since	SCONJ
absel-3080	45	24	the	the	DET
absel-3080	45	25	mid-1980s	mid-1980	NOUN
absel-3080	45	26	.	.	PUNCT
absel-3080	46	1	between	between	ADP
absel-3080	46	2	1991	1991	NUM
absel-3080	46	3	and	and	CCONJ
absel-3080	46	4	2006	2006	NUM
absel-3080	46	5	there	there	PRON
absel-3080	46	6	were	be	VERB
absel-3080	46	7	more	more	ADJ
absel-3080	46	8	deals	deal	NOUN
absel-3080	46	9	annually	annually	ADV
absel-3080	46	10	than	than	ADP
absel-3080	46	11	ever	ever	ADV
absel-3080	46	12	before	before	ADV
absel-3080	46	13	,	,	PUNCT
absel-3080	46	14	averaging	average	VERB
absel-3080	46	15	21,000	21,000	NUM
absel-3080	46	16	transactions	transaction	NOUN
absel-3080	46	17	per	per	ADP
absel-3080	46	18	year	year	NOUN
absel-3080	46	19	,	,	PUNCT
absel-3080	46	20	and	and	CCONJ
absel-3080	46	21	we	we	PRON
absel-3080	46	22	recently	recently	ADV
absel-3080	46	23	have	have	AUX
absel-3080	46	24	seen	see	VERB
absel-3080	46	25	more	more	ADV
absel-3080	46	26	frequent	frequent	ADJ
absel-3080	46	27	mega	mega	NOUN
absel-3080	46	28	-	-	NOUN
absel-3080	46	29	consolidations	consolidation	NOUN
absel-3080	46	30	(	(	PUNCT
absel-3080	46	31	cools	cool	VERB
absel-3080	46	32	et	et	PROPN
absel-3080	46	33	al	al	PROPN
absel-3080	46	34	.	.	PROPN
absel-3080	46	35	,	,	PUNCT
absel-3080	46	36	2007	2007	NUM
absel-3080	46	37	,	,	PUNCT
absel-3080	46	38	p.12	p.12	NOUN
absel-3080	46	39	)	)	PUNCT
absel-3080	46	40	.	.	PUNCT
absel-3080	47	1	this	this	DET
absel-3080	47	2	change	change	NOUN
absel-3080	47	3	in	in	ADP
absel-3080	47	4	the	the	DET
absel-3080	47	5	business	business	NOUN
absel-3080	47	6	model	model	NOUN
absel-3080	47	7	altered	alter	VERB
absel-3080	47	8	the	the	DET
absel-3080	47	9	perspective	perspective	NOUN
absel-3080	47	10	of	of	ADP
absel-3080	47	11	accounting	accounting	NOUN
absel-3080	47	12	standard	standard	ADJ
absel-3080	47	13	setters	setter	NOUN
absel-3080	47	14	and	and	CCONJ
absel-3080	47	15	users	user	NOUN
absel-3080	47	16	of	of	ADP
absel-3080	47	17	financial	financial	ADJ
absel-3080	47	18	statement	statement	NOUN
absel-3080	47	19	information	information	NOUN
absel-3080	47	20	since	since	SCONJ
absel-3080	47	21	financial	financial	ADJ
absel-3080	47	22	information	information	NOUN
absel-3080	47	23	based	base	VERB
absel-3080	47	24	on	on	ADP
absel-3080	47	25	historical	historical	ADJ
absel-3080	47	26	cost	cost	NOUN
absel-3080	47	27	and	and	CCONJ
absel-3080	47	28	depreciated	depreciate	VERB
absel-3080	47	29	historical	historical	ADJ
absel-3080	47	30	cost	cost	NOUN
absel-3080	47	31	was	be	AUX
absel-3080	47	32	viewed	view	VERB
absel-3080	47	33	as	as	ADP
absel-3080	47	34	increasingly	increasingly	ADV
absel-3080	47	35	irrelevant	irrelevant	ADJ
absel-3080	47	36	,	,	PUNCT
absel-3080	47	37	particularly	particularly	ADV
absel-3080	47	38	when	when	SCONJ
absel-3080	47	39	a	a	DET
absel-3080	47	40	buyer	buyer	NOUN
absel-3080	47	41	and	and	CCONJ
absel-3080	47	42	seller	seller	NOUN
absel-3080	47	43	were	be	AUX
absel-3080	47	44	trying	try	VERB
absel-3080	47	45	to	to	PART
absel-3080	47	46	negotiate	negotiate	VERB
absel-3080	47	47	a	a	DET
absel-3080	47	48	price	price	NOUN
absel-3080	47	49	.	.	PUNCT
absel-3080	48	1	thus	thus	ADV
absel-3080	48	2	the	the	DET
absel-3080	48	3	focus	focus	NOUN
absel-3080	48	4	turned	turn	VERB
absel-3080	48	5	to	to	ADP
absel-3080	48	6	valuing	value	VERB
absel-3080	48	7	assets	asset	NOUN
absel-3080	48	8	and	and	CCONJ
absel-3080	48	9	liabilities	liability	NOUN
absel-3080	48	10	on	on	ADP
absel-3080	48	11	the	the	DET
absel-3080	48	12	balance	balance	NOUN
absel-3080	48	13	sheet	sheet	NOUN
absel-3080	48	14	and	and	CCONJ
absel-3080	48	15	the	the	DET
absel-3080	48	16	accounting	accounting	NOUN
absel-3080	48	17	profession	profession	NOUN
absel-3080	48	18	changed	change	VERB
absel-3080	48	19	direction	direction	NOUN
absel-3080	48	20	in	in	ADP
absel-3080	48	21	how	how	SCONJ
absel-3080	48	22	it	it	PRON
absel-3080	48	23	viewed	view	VERB
absel-3080	48	24	the	the	DET
absel-3080	48	25	relative	relative	ADJ
absel-3080	48	26	importance	importance	NOUN
absel-3080	48	27	of	of	ADP
absel-3080	48	28	the	the	DET
absel-3080	48	29	individual	individual	ADJ
absel-3080	48	30	financial	financial	ADJ
absel-3080	48	31	statements	statement	NOUN
absel-3080	48	32	.	.	PUNCT
absel-3080	49	1	the	the	DET
absel-3080	49	2	balance	balance	NOUN
absel-3080	49	3	sheet	sheet	NOUN
absel-3080	49	4	nudged	nudge	VERB
absel-3080	49	5	the	the	DET
absel-3080	49	6	income	income	NOUN
absel-3080	49	7	statement	statement	NOUN
absel-3080	49	8	off	off	ADP
absel-3080	49	9	its	its	PRON
absel-3080	49	10	pedestal	pedestal	NOUN
absel-3080	49	11	and	and	CCONJ
absel-3080	49	12	became	become	VERB
absel-3080	49	13	the	the	DET
absel-3080	49	14	focus	focus	NOUN
absel-3080	49	15	,	,	PUNCT
absel-3080	49	16	with	with	ADP
absel-3080	49	17	the	the	DET
absel-3080	49	18	comprehensive	comprehensive	ADJ
absel-3080	49	19	income	income	NOUN
absel-3080	49	20	statement	statement	NOUN
absel-3080	49	21	bridging	bridge	VERB
absel-3080	49	22	the	the	DET
absel-3080	49	23	change	change	NOUN
absel-3080	49	24	from	from	ADP
absel-3080	49	25	the	the	DET
absel-3080	49	26	opening	opening	NOUN
absel-3080	49	27	to	to	ADP
absel-3080	49	28	the	the	DET
absel-3080	49	29	ending	end	VERB
absel-3080	49	30	balance	balance	NOUN
absel-3080	49	31	sheet	sheet	NOUN
absel-3080	49	32	values	value	NOUN
absel-3080	49	33	.	.	PUNCT
absel-3080	50	1	the	the	DET
absel-3080	50	2	conceptual	conceptual	ADJ
absel-3080	50	3	frameworks	framework	NOUN
absel-3080	50	4	of	of	ADP
absel-3080	50	5	both	both	CCONJ
absel-3080	50	6	the	the	DET
absel-3080	50	7	international	international	ADJ
absel-3080	50	8	accounting	accounting	NOUN
absel-3080	50	9	standards	standard	NOUN
absel-3080	50	10	board	board	NOUN
absel-3080	50	11	(	(	PUNCT
absel-3080	50	12	iasb	iasb	PROPN
absel-3080	50	13	)	)	PUNCT
absel-3080	50	14	and	and	CCONJ
absel-3080	50	15	the	the	DET
absel-3080	50	16	fasb	fasb	NOUN
absel-3080	50	17	in	in	ADP
absel-3080	50	18	the	the	DET
absel-3080	50	19	united	united	PROPN
absel-3080	50	20	states	states	PROPN
absel-3080	50	21	defined	define	VERB
absel-3080	50	22	income	income	NOUN
absel-3080	50	23	and	and	CCONJ
absel-3080	50	24	expenses	expense	NOUN
absel-3080	50	25	as	as	ADP
absel-3080	50	26	resulting	result	VERB
absel-3080	50	27	from	from	ADP
absel-3080	50	28	changes	change	NOUN
absel-3080	50	29	in	in	ADP
absel-3080	50	30	assets	asset	NOUN
absel-3080	50	31	and	and	CCONJ
absel-3080	50	32	liabilities	liability	NOUN
absel-3080	50	33	.	.	PUNCT
absel-3080	51	1	attention	attention	NOUN
absel-3080	51	2	turned	turn	VERB
absel-3080	51	3	to	to	ADP
absel-3080	51	4	fair	fair	ADJ
absel-3080	51	5	valuing	value	VERB
absel-3080	51	6	assets	asset	NOUN
absel-3080	51	7	and	and	CCONJ
absel-3080	51	8	liabilities	liability	NOUN
absel-3080	51	9	and	and	CCONJ
absel-3080	51	10	how	how	SCONJ
absel-3080	51	11	best	good	ADJ
absel-3080	51	12	to	to	PART
absel-3080	51	13	do	do	VERB
absel-3080	51	14	that	that	PRON
absel-3080	51	15	.	.	PUNCT
absel-3080	52	1	the	the	DET
absel-3080	52	2	fasb	fasb	PROPN
absel-3080	52	3	defines	define	VERB
absel-3080	52	4	fair	fair	ADJ
absel-3080	52	5	value	value	NOUN
absel-3080	52	6	as	as	ADP
absel-3080	52	7	“	"	PUNCT
absel-3080	52	8	…	…	PUNCT
absel-3080	52	9	the	the	DET
absel-3080	52	10	price	price	NOUN
absel-3080	52	11	that	that	PRON
absel-3080	52	12	would	would	AUX
absel-3080	52	13	be	be	AUX
absel-3080	52	14	received	receive	VERB
absel-3080	52	15	to	to	PART
absel-3080	52	16	sell	sell	VERB
absel-3080	52	17	an	an	DET
absel-3080	52	18	asset	asset	NOUN
absel-3080	52	19	or	or	CCONJ
absel-3080	52	20	paid	pay	VERB
absel-3080	52	21	to	to	PART
absel-3080	52	22	transfer	transfer	VERB
absel-3080	52	23	a	a	DET
absel-3080	52	24	liability	liability	NOUN
absel-3080	52	25	in	in	ADP
absel-3080	52	26	an	an	DET
absel-3080	52	27	orderly	orderly	ADJ
absel-3080	52	28	transaction	transaction	NOUN
absel-3080	52	29	between	between	ADP
absel-3080	52	30	market	market	NOUN
absel-3080	52	31	participants	participant	NOUN
absel-3080	52	32	at	at	ADP
absel-3080	52	33	the	the	DET
absel-3080	52	34	measurement	measurement	NOUN
absel-3080	52	35	date	date	NOUN
absel-3080	52	36	.	.	PUNCT
absel-3080	52	37	”	"	PUNCT
absel-3080	53	1	(	(	PUNCT
absel-3080	53	2	fasb	fasb	NOUN
absel-3080	53	3	,	,	PUNCT
absel-3080	53	4	2006	2006	NUM
absel-3080	53	5	,	,	PUNCT
absel-3080	53	6	p.	p.	NOUN
absel-3080	53	7	2	2	NUM
absel-3080	53	8	)	)	PUNCT
absel-3080	53	9	users	user	NOUN
absel-3080	53	10	of	of	ADP
absel-3080	53	11	financial	financial	ADJ
absel-3080	53	12	information	information	NOUN
absel-3080	53	13	generally	generally	ADV
absel-3080	53	14	find	find	VERB
absel-3080	53	15	the	the	DET
absel-3080	53	16	relevance	relevance	NOUN
absel-3080	53	17	of	of	ADP
absel-3080	53	18	fair	fair	ADJ
absel-3080	53	19	values	value	NOUN
absel-3080	53	20	outweighs	outweigh	VERB
absel-3080	53	21	the	the	DET
absel-3080	53	22	uncertainty	uncertainty	NOUN
absel-3080	53	23	(	(	PUNCT
absel-3080	53	24	unreliability	unreliability	NOUN
absel-3080	53	25	)	)	PUNCT
absel-3080	53	26	surrounding	surround	VERB
absel-3080	53	27	their	their	PRON
absel-3080	53	28	measurement	measurement	NOUN
absel-3080	53	29	.	.	PUNCT
absel-3080	54	1	in	in	ADP
absel-3080	54	2	order	order	NOUN
absel-3080	54	3	to	to	PART
absel-3080	54	4	improve	improve	VERB
absel-3080	54	5	the	the	DET
absel-3080	54	6	quality	quality	NOUN
absel-3080	54	7	of	of	ADP
absel-3080	54	8	fair	fair	ADJ
absel-3080	54	9	value	value	NOUN
absel-3080	54	10	data	datum	NOUN
absel-3080	54	11	and	and	CCONJ
absel-3080	54	12	reduce	reduce	VERB
absel-3080	54	13	the	the	DET
absel-3080	54	14	estimation	estimation	NOUN
absel-3080	54	15	error	error	NOUN
absel-3080	54	16	surrounding	surround	VERB
absel-3080	54	17	fair	fair	ADJ
absel-3080	54	18	values	value	NOUN
absel-3080	54	19	,	,	PUNCT
absel-3080	54	20	statement	statement	NOUN
absel-3080	54	21	of	of	ADP
absel-3080	54	22	financial	financial	ADJ
absel-3080	54	23	accounting	accounting	NOUN
absel-3080	54	24	standard	standard	PROPN
absel-3080	54	25	no	no	NOUN
absel-3080	54	26	.	.	PROPN
absel-3080	54	27	157	157	NUM
absel-3080	54	28	(	(	PUNCT
absel-3080	54	29	issued	issue	VERB
absel-3080	54	30	in	in	ADP
absel-3080	54	31	2006	2006	NUM
absel-3080	54	32	and	and	CCONJ
absel-3080	54	33	now	now	ADV
absel-3080	54	34	codified	codify	VERB
absel-3080	54	35	as	as	ADP
absel-3080	54	36	asc820	asc820	NOUN
absel-3080	54	37	)	)	PUNCT
absel-3080	54	38	sets	set	VERB
absel-3080	54	39	forth	forth	ADP
absel-3080	54	40	guidance	guidance	NOUN
absel-3080	54	41	for	for	ADP
absel-3080	54	42	meaningful	meaningful	ADJ
absel-3080	54	43	disclosures	disclosure	NOUN
absel-3080	54	44	which	which	PRON
absel-3080	54	45	address	address	VERB
absel-3080	54	46	the	the	DET
absel-3080	54	47	level	level	NOUN
absel-3080	54	48	of	of	ADP
absel-3080	54	49	uncertainty	uncertainty	NOUN
absel-3080	54	50	inherent	inherent	ADJ
absel-3080	54	51	in	in	ADP
absel-3080	54	52	fair	fair	ADJ
absel-3080	54	53	value	value	NOUN
absel-3080	54	54	measures	measure	NOUN
absel-3080	54	55	.	.	PUNCT
absel-3080	55	1	this	this	DET
absel-3080	55	2	guidance	guidance	NOUN
absel-3080	55	3	recognizes	recognize	VERB
absel-3080	55	4	that	that	SCONJ
absel-3080	55	5	the	the	DET
absel-3080	55	6	reliability	reliability	NOUN
absel-3080	55	7	of	of	ADP
absel-3080	55	8	a	a	DET
absel-3080	55	9	fair	fair	ADJ
absel-3080	55	10	value	value	NOUN
absel-3080	55	11	measure	measure	NOUN
absel-3080	55	12	is	be	AUX
absel-3080	55	13	related	relate	VERB
absel-3080	55	14	to	to	ADP
absel-3080	55	15	whether	whether	SCONJ
absel-3080	55	16	or	or	CCONJ
absel-3080	55	17	not	not	PART
absel-3080	55	18	there	there	PRON
absel-3080	55	19	is	be	VERB
absel-3080	55	20	an	an	DET
absel-3080	55	21	active	active	ADJ
absel-3080	55	22	market	market	NOUN
absel-3080	55	23	for	for	ADP
absel-3080	55	24	the	the	DET
absel-3080	55	25	item	item	NOUN
absel-3080	55	26	and	and	CCONJ
absel-3080	55	27	requires	require	VERB
absel-3080	55	28	that	that	SCONJ
absel-3080	55	29	companies	company	NOUN
absel-3080	55	30	disclose	disclose	VERB
absel-3080	55	31	the	the	DET
absel-3080	55	32	level	level	NOUN
absel-3080	55	33	of	of	ADP
absel-3080	55	34	market	market	NOUN
absel-3080	55	35	activity	activity	NOUN
absel-3080	55	36	for	for	ADP
absel-3080	55	37	fair	fair	ADJ
absel-3080	55	38	valued	value	VERB
absel-3080	55	39	assets	asset	NOUN
absel-3080	55	40	.	.	PUNCT
absel-3080	56	1	accountants	accountant	NOUN
absel-3080	56	2	have	have	AUX
absel-3080	56	3	considered	consider	VERB
absel-3080	56	4	the	the	DET
absel-3080	56	5	impact	impact	NOUN
absel-3080	56	6	on	on	ADP
absel-3080	56	7	balance	balance	NOUN
absel-3080	56	8	sheet	sheet	NOUN
absel-3080	56	9	valuations	valuation	NOUN
absel-3080	56	10	when	when	SCONJ
absel-3080	56	11	fair	fair	ADJ
absel-3080	56	12	values	value	NOUN
absel-3080	56	13	differ	differ	VERB
absel-3080	56	14	from	from	ADP
absel-3080	56	15	book	book	NOUN
absel-3080	56	16	values	value	NOUN
absel-3080	56	17	,	,	PUNCT
absel-3080	56	18	such	such	ADJ
absel-3080	56	19	as	as	ADP
absel-3080	56	20	the	the	DET
absel-3080	56	21	use	use	NOUN
absel-3080	56	22	of	of	ADP
absel-3080	56	23	the	the	DET
absel-3080	56	24	allowance	allowance	NOUN
absel-3080	56	25	for	for	ADP
absel-3080	56	26	uncollectible	uncollectible	ADJ
absel-3080	56	27	accounts	account	NOUN
absel-3080	56	28	to	to	PART
absel-3080	56	29	take	take	VERB
absel-3080	56	30	accounts	account	NOUN
absel-3080	56	31	receivable	receivable	ADJ
absel-3080	56	32	down	down	ADV
absel-3080	56	33	to	to	ADP
absel-3080	56	34	net	net	ADJ
absel-3080	56	35	realizable	realizable	ADJ
absel-3080	56	36	value	value	NOUN
absel-3080	56	37	,	,	PUNCT
absel-3080	56	38	or	or	CCONJ
absel-3080	56	39	the	the	DET
absel-3080	56	40	lower	low	ADJ
absel-3080	56	41	of	of	ADP
absel-3080	56	42	cost	cost	NOUN
absel-3080	56	43	or	or	CCONJ
absel-3080	56	44	net	net	ADJ
absel-3080	56	45	realizable	realizable	ADJ
absel-3080	56	46	value	value	NOUN
absel-3080	56	47	test	test	NOUN
absel-3080	56	48	for	for	ADP
absel-3080	56	49	inventory	inventory	NOUN
absel-3080	56	50	,	,	PUNCT
absel-3080	56	51	or	or	CCONJ
absel-3080	56	52	marking	mark	VERB
absel-3080	56	53	a	a	DET
absel-3080	56	54	portfolio	portfolio	NOUN
absel-3080	56	55	of	of	ADP
absel-3080	56	56	investment	investment	NOUN
absel-3080	56	57	securities	security	NOUN
absel-3080	56	58	to	to	ADP
absel-3080	56	59	market	market	NOUN
absel-3080	56	60	value	value	NOUN
absel-3080	56	61	,	,	PUNCT
absel-3080	56	62	or	or	CCONJ
absel-3080	56	63	writing	write	VERB
absel-3080	56	64	down	down	ADP
absel-3080	56	65	long	long	ADV
absel-3080	56	66	lived	live	VERB
absel-3080	56	67	assets	asset	NOUN
absel-3080	56	68	that	that	PRON
absel-3080	56	69	are	be	AUX
absel-3080	56	70	impaired	impair	VERB
absel-3080	56	71	(	(	PUNCT
absel-3080	56	72	even	even	ADV
absel-3080	56	73	while	while	SCONJ
absel-3080	56	74	ignoring	ignore	VERB
absel-3080	56	75	write	write	NOUN
absel-3080	56	76	ups	up	NOUN
absel-3080	56	77	to	to	ADP
absel-3080	56	78	fair	fair	ADJ
absel-3080	56	79	value	value	NOUN
absel-3080	56	80	)	)	PUNCT
absel-3080	56	81	.	.	PUNCT
absel-3080	57	1	but	but	CCONJ
absel-3080	57	2	with	with	ADP
absel-3080	57	3	the	the	DET
absel-3080	57	4	increased	increase	VERB
absel-3080	57	5	focus	focus	NOUN
absel-3080	57	6	on	on	ADP
absel-3080	57	7	fair	fair	ADJ
absel-3080	57	8	value	value	NOUN
absel-3080	57	9	for	for	ADP
absel-3080	57	10	reported	report	VERB
absel-3080	57	11	assets	asset	NOUN
absel-3080	57	12	and	and	CCONJ
absel-3080	57	13	liabilities	liability	NOUN
absel-3080	57	14	,	,	PUNCT
absel-3080	57	15	how	how	SCONJ
absel-3080	57	16	exactly	exactly	ADV
absel-3080	57	17	should	should	AUX
absel-3080	57	18	‘	'	PUNCT
absel-3080	57	19	value	value	NOUN
absel-3080	57	20	’	'	PUNCT
absel-3080	57	21	be	be	AUX
absel-3080	57	22	determined	determine	VERB
absel-3080	57	23	?	?	PUNCT
absel-3080	58	1	the	the	DET
absel-3080	58	2	institute	institute	PROPN
absel-3080	58	3	of	of	ADP
absel-3080	58	4	chartered	chartered	PROPN
absel-3080	58	5	accountants	accountant	NOUN
absel-3080	58	6	in	in	ADP
absel-3080	58	7	england	england	PROPN
absel-3080	58	8	and	and	CCONJ
absel-3080	58	9	wales	wales	PROPN
absel-3080	58	10	defined	define	VERB
absel-3080	58	11	four	four	NUM
absel-3080	58	12	overall	overall	ADJ
absel-3080	58	13	bases	basis	NOUN
absel-3080	58	14	of	of	ADP
absel-3080	58	15	measurement	measurement	NOUN
absel-3080	58	16	which	which	PRON
absel-3080	58	17	could	could	AUX
absel-3080	58	18	be	be	AUX
absel-3080	58	19	used	use	VERB
absel-3080	58	20	to	to	PART
absel-3080	58	21	generate	generate	VERB
absel-3080	58	22	measures	measure	NOUN
absel-3080	58	23	of	of	ADP
absel-3080	58	24	current	current	ADJ
absel-3080	58	25	value	value	NOUN
absel-3080	58	26	:	:	PUNCT
absel-3080	58	27	(	(	PUNCT
absel-3080	58	28	1	1	X
absel-3080	58	29	)	)	PUNCT
absel-3080	58	30	value	value	NOUN
absel-3080	58	31	to	to	ADP
absel-3080	58	32	the	the	DET
absel-3080	58	33	business	business	NOUN
absel-3080	58	34	(	(	PUNCT
absel-3080	58	35	replacement	replacement	NOUN
absel-3080	58	36	cost	cost	NOUN
absel-3080	58	37	,	,	PUNCT
absel-3080	58	38	recoverable	recoverable	ADJ
absel-3080	58	39	amount	amount	NOUN
absel-3080	58	40	,	,	PUNCT
absel-3080	58	41	net	net	ADJ
absel-3080	58	42	realizable	realizable	ADJ
absel-3080	58	43	value	value	NOUN
absel-3080	58	44	)	)	PUNCT
absel-3080	58	45	;	;	PUNCT
absel-3080	58	46	(	(	PUNCT
absel-3080	58	47	2	2	X
absel-3080	58	48	)	)	PUNCT
absel-3080	58	49	fair	fair	ADJ
absel-3080	58	50	value	value	NOUN
absel-3080	58	51	as	as	SCONJ
absel-3080	58	52	defined	define	VERB
absel-3080	58	53	by	by	ADP
absel-3080	58	54	the	the	DET
absel-3080	58	55	fasb	fasb	NOUN
absel-3080	58	56	/	/	SYM
absel-3080	58	57	iasb	iasb	NOUN
absel-3080	58	58	(	(	PUNCT
absel-3080	58	59	implies	imply	VERB
absel-3080	58	60	an	an	DET
absel-3080	58	61	exchange	exchange	NOUN
absel-3080	58	62	has	have	AUX
absel-3080	58	63	taken	take	VERB
absel-3080	58	64	or	or	CCONJ
absel-3080	58	65	will	will	AUX
absel-3080	58	66	take	take	VERB
absel-3080	58	67	place	place	NOUN
absel-3080	58	68	so	so	ADV
absel-3080	58	69	fair	fair	ADJ
absel-3080	58	70	value	value	NOUN
absel-3080	58	71	would	would	AUX
absel-3080	58	72	be	be	AUX
absel-3080	58	73	somewhere	somewhere	ADV
absel-3080	58	74	between	between	ADP
absel-3080	58	75	the	the	DET
absel-3080	58	76	buying	buying	NOUN
absel-3080	58	77	/	/	SYM
absel-3080	58	78	entrance	entrance	NOUN
absel-3080	58	79	and	and	CCONJ
absel-3080	58	80	selling	selling	NOUN
absel-3080	58	81	/	/	SYM
absel-3080	58	82	exit	exit	NOUN
absel-3080	58	83	price	price	NOUN
absel-3080	58	84	for	for	ADP
absel-3080	58	85	items	item	NOUN
absel-3080	58	86	with	with	ADP
absel-3080	58	87	an	an	DET
absel-3080	58	88	active	active	ADJ
absel-3080	58	89	market	market	NOUN
absel-3080	58	90	,	,	PUNCT
absel-3080	58	91	and	and	CCONJ
absel-3080	58	92	some	some	DET
absel-3080	58	93	other	other	ADJ
absel-3080	58	94	proxy	proxy	NOUN
absel-3080	58	95	for	for	ADP
absel-3080	58	96	assets	asset	NOUN
absel-3080	58	97	and	and	CCONJ
absel-3080	58	98	liabilities	liability	NOUN
absel-3080	58	99	without	without	ADP
absel-3080	58	100	an	an	DET
absel-3080	58	101	active	active	ADJ
absel-3080	58	102	market	market	NOUN
absel-3080	58	103	)	)	PUNCT
absel-3080	58	104	;	;	PUNCT
absel-3080	58	105	(	(	PUNCT
absel-3080	58	106	3	3	X
absel-3080	58	107	)	)	PUNCT
absel-3080	58	108	realizable	realizable	ADJ
absel-3080	58	109	value	value	NOUN
absel-3080	58	110	which	which	PRON
absel-3080	58	111	is	be	AUX
absel-3080	58	112	the	the	DET
absel-3080	58	113	net	net	ADJ
absel-3080	58	114	amount	amount	NOUN
absel-3080	58	115	that	that	PRON
absel-3080	58	116	a	a	DET
absel-3080	58	117	business	business	NOUN
absel-3080	58	118	expects	expect	VERB
absel-3080	58	119	to	to	PART
absel-3080	58	120	get	get	VERB
absel-3080	58	121	from	from	ADP
absel-3080	58	122	the	the	DET
absel-3080	58	123	sale	sale	NOUN
absel-3080	58	124	of	of	ADP
absel-3080	58	125	an	an	DET
absel-3080	58	126	asset	asset	NOUN
absel-3080	58	127	(	(	PUNCT
absel-3080	58	128	not	not	PART
absel-3080	58	129	easily	easily	ADV
absel-3080	58	130	extended	extend	VERB
absel-3080	58	131	to	to	ADP
absel-3080	58	132	liabilities	liability	NOUN
absel-3080	58	133	)	)	PUNCT
absel-3080	58	134	;	;	PUNCT
absel-3080	58	135	(	(	PUNCT
absel-3080	58	136	4	4	X
absel-3080	58	137	)	)	PUNCT
absel-3080	58	138	value	value	NOUN
absel-3080	58	139	in	in	ADP
absel-3080	58	140	use	use	NOUN
absel-3080	58	141	,	,	PUNCT
absel-3080	58	142	calculated	calculate	VERB
absel-3080	58	143	as	as	ADP
absel-3080	58	144	the	the	DET
absel-3080	58	145	present	present	ADJ
absel-3080	58	146	value	value	NOUN
absel-3080	58	147	of	of	ADP
absel-3080	58	148	the	the	DET
absel-3080	58	149	future	future	ADJ
absel-3080	58	150	cash	cash	NOUN
absel-3080	58	151	flows	flow	NOUN
absel-3080	58	152	which	which	PRON
absel-3080	58	153	is	be	AUX
absel-3080	58	154	not	not	PART
absel-3080	58	155	applicable	applicable	ADJ
absel-3080	58	156	to	to	ADP
absel-3080	58	157	individual	individual	ADJ
absel-3080	58	158	assets	asset	NOUN
absel-3080	58	159	or	or	CCONJ
absel-3080	58	160	liabilities	liability	NOUN
absel-3080	58	161	,	,	PUNCT
absel-3080	58	162	but	but	CCONJ
absel-3080	58	163	rather	rather	ADV
absel-3080	58	164	to	to	ADP
absel-3080	58	165	business	business	NOUN
absel-3080	58	166	units	unit	NOUN
absel-3080	58	167	as	as	ADP
absel-3080	58	168	a	a	DET
absel-3080	58	169	whole	whole	NOUN
absel-3080	58	170	(	(	PUNCT
absel-3080	58	171	icaew	icaew	ADJ
absel-3080	58	172	,	,	PUNCT
absel-3080	58	173	2006	2006	NUM
absel-3080	58	174	,	,	PUNCT
absel-3080	58	175	p.	p.	NOUN
absel-3080	58	176	21	21	NUM
absel-3080	58	177	-	-	SYM
absel-3080	58	178	37	37	NUM
absel-3080	58	179	)	)	PUNCT
absel-3080	58	180	.	.	PUNCT
absel-3080	59	1	both	both	PRON
absel-3080	59	2	accounting	account	VERB
absel-3080	59	3	professionals	professional	NOUN
absel-3080	59	4	and	and	CCONJ
absel-3080	59	5	accounting	accounting	NOUN
absel-3080	59	6	academics	academic	NOUN
absel-3080	59	7	have	have	AUX
absel-3080	59	8	been	be	AUX
absel-3080	59	9	debating	debate	VERB
absel-3080	59	10	the	the	DET
absel-3080	59	11	cost	cost	NOUN
absel-3080	59	12	effectiveness	effectiveness	NOUN
absel-3080	59	13	of	of	ADP
absel-3080	59	14	continuing	continue	VERB
absel-3080	59	15	to	to	PART
absel-3080	59	16	move	move	VERB
absel-3080	59	17	toward	toward	ADP
absel-3080	59	18	fair	fair	ADJ
absel-3080	59	19	valuation	valuation	NOUN
absel-3080	59	20	of	of	ADP
absel-3080	59	21	assets	asset	NOUN
absel-3080	59	22	and	and	CCONJ
absel-3080	59	23	liabilities	liability	NOUN
absel-3080	59	24	,	,	PUNCT
absel-3080	59	25	given	give	VERB
absel-3080	59	26	the	the	DET
absel-3080	59	27	uncertainly	uncertainly	ADV
absel-3080	59	28	and	and	CCONJ
absel-3080	59	29	variation	variation	NOUN
absel-3080	59	30	in	in	ADP
absel-3080	59	31	the	the	DET
absel-3080	59	32	development	development	NOUN
absel-3080	59	33	of	of	ADP
absel-3080	59	34	fair	fair	ADJ
absel-3080	59	35	values	value	NOUN
absel-3080	59	36	.	.	PUNCT
absel-3080	60	1	so	so	ADV
absel-3080	60	2	what	what	PRON
absel-3080	60	3	does	do	AUX
absel-3080	60	4	all	all	PRON
absel-3080	60	5	of	of	ADP
absel-3080	60	6	this	this	DET
absel-3080	60	7	mean	mean	NOUN
absel-3080	60	8	for	for	ADP
absel-3080	60	9	the	the	DET
absel-3080	60	10	study	study	NOUN
absel-3080	60	11	of	of	ADP
absel-3080	60	12	accounting	accounting	NOUN
absel-3080	60	13	?	?	PUNCT
absel-3080	61	1	students	student	NOUN
absel-3080	61	2	have	have	AUX
absel-3080	61	3	become	become	VERB
absel-3080	61	4	comfortable	comfortable	ADJ
absel-3080	61	5	using	use	VERB
absel-3080	61	6	the	the	DET
absel-3080	61	7	term	term	NOUN
absel-3080	61	8	‘	'	PUNCT
absel-3080	61	9	fair	fair	ADJ
absel-3080	61	10	value	value	NOUN
absel-3080	61	11	’	'	PUNCT
absel-3080	61	12	,	,	PUNCT
absel-3080	61	13	but	but	CCONJ
absel-3080	61	14	examples	example	NOUN
absel-3080	61	15	and	and	CCONJ
absel-3080	61	16	problems	problem	NOUN
absel-3080	61	17	in	in	ADP
absel-3080	61	18	textbooks	textbook	NOUN
absel-3080	61	19	assume	assume	VERB
absel-3080	61	20	the	the	DET
absel-3080	61	21	fair	fair	ADJ
absel-3080	61	22	value	value	NOUN
absel-3080	61	23	is	be	AUX
absel-3080	61	24	known	know	VERB
absel-3080	61	25	or	or	CCONJ
absel-3080	61	26	given	give	VERB
absel-3080	61	27	.	.	PUNCT
absel-3080	62	1	students	student	NOUN
absel-3080	62	2	may	may	AUX
absel-3080	62	3	have	have	VERB
absel-3080	62	4	a	a	DET
absel-3080	62	5	false	false	ADJ
absel-3080	62	6	impression	impression	NOUN
absel-3080	62	7	regarding	regard	VERB
absel-3080	62	8	the	the	DET
absel-3080	62	9	ease	ease	NOUN
absel-3080	62	10	of	of	ADP
absel-3080	62	11	developing	develop	VERB
absel-3080	62	12	fair	fair	ADJ
absel-3080	62	13	values	value	NOUN
absel-3080	62	14	and	and	CCONJ
absel-3080	62	15	it	it	PRON
absel-3080	62	16	is	be	AUX
absel-3080	62	17	unlikely	unlikely	ADJ
absel-3080	62	18	they	they	PRON
absel-3080	62	19	really	really	ADV
absel-3080	62	20	understand	understand	VERB
absel-3080	62	21	the	the	DET
absel-3080	62	22	full	full	ADJ
absel-3080	62	23	array	array	NOUN
absel-3080	62	24	of	of	ADP
absel-3080	62	25	measures	measure	NOUN
absel-3080	62	26	that	that	PRON
absel-3080	62	27	it	it	PRON
absel-3080	62	28	encompasses	encompass	VERB
absel-3080	62	29	and	and	CCONJ
absel-3080	62	30	the	the	DET
absel-3080	62	31	uncertainty	uncertainty	NOUN
absel-3080	62	32	surrounding	surround	VERB
absel-3080	62	33	many	many	ADJ
absel-3080	62	34	of	of	ADP
absel-3080	62	35	these	these	DET
absel-3080	62	36	measurements	measurement	NOUN
absel-3080	62	37	.	.	PUNCT
absel-3080	63	1	the	the	DET
absel-3080	63	2	remainder	remainder	NOUN
absel-3080	63	3	of	of	ADP
absel-3080	63	4	this	this	DET
absel-3080	63	5	paper	paper	NOUN
absel-3080	63	6	discusses	discuss	VERB
absel-3080	63	7	an	an	DET
absel-3080	63	8	in	in	ADP
absel-3080	63	9	-	-	PUNCT
absel-3080	63	10	class	class	NOUN
absel-3080	63	11	exercise	exercise	NOUN
absel-3080	63	12	developed	develop	VERB
absel-3080	63	13	by	by	ADP
absel-3080	63	14	the	the	DET
absel-3080	63	15	author	author	NOUN
absel-3080	63	16	for	for	ADP
absel-3080	63	17	use	use	NOUN
absel-3080	63	18	in	in	ADP
absel-3080	63	19	a	a	DET
absel-3080	63	20	graduate	graduate	ADJ
absel-3080	63	21	level	level	NOUN
absel-3080	63	22	accounting	accounting	NOUN
absel-3080	63	23	research	research	NOUN
absel-3080	63	24	course	course	NOUN
absel-3080	63	25	for	for	ADP
absel-3080	63	26	masters	master	NOUN
absel-3080	63	27	of	of	ADP
absel-3080	63	28	accounting	accounting	NOUN
absel-3080	63	29	students	student	NOUN
absel-3080	63	30	.	.	PUNCT
absel-3080	64	1	active	active	ADJ
absel-3080	64	2	learning	learning	NOUN
absel-3080	64	3	has	have	AUX
absel-3080	64	4	been	be	AUX
absel-3080	64	5	shown	show	VERB
absel-3080	64	6	to	to	PART
absel-3080	64	7	generally	generally	ADV
absel-3080	64	8	lead	lead	VERB
absel-3080	64	9	to	to	ADP
absel-3080	64	10	better	well	ADJ
absel-3080	64	11	student	student	NOUN
absel-3080	64	12	learning	learn	VERB
absel-3080	64	13	outcomes	outcome	NOUN
absel-3080	64	14	than	than	ADP
absel-3080	64	15	traditional	traditional	ADJ
absel-3080	64	16	lecture	lecture	NOUN
absel-3080	64	17	(	(	PUNCT
absel-3080	64	18	morgan	morgan	PROPN
absel-3080	64	19	et	et	PROPN
absel-3080	64	20	at	at	ADP
absel-3080	64	21	.	.	PROPN
absel-3080	64	22	,	,	PUNCT
absel-3080	64	23	2005	2005	NUM
absel-3080	64	24	)	)	PUNCT
absel-3080	64	25	and	and	CCONJ
absel-3080	64	26	experiential	experiential	ADJ
absel-3080	64	27	learning	learning	NOUN
absel-3080	64	28	has	have	AUX
absel-3080	64	29	been	be	AUX
absel-3080	64	30	shown	show	VERB
absel-3080	64	31	to	to	PART
absel-3080	64	32	have	have	VERB
absel-3080	64	33	a	a	DET
absel-3080	64	34	positive	positive	ADJ
absel-3080	64	35	,	,	PUNCT
absel-3080	64	36	significant	significant	ADJ
absel-3080	64	37	effect	effect	NOUN
absel-3080	64	38	on	on	ADP
absel-3080	64	39	student	student	NOUN
absel-3080	64	40	learning	learning	NOUN
absel-3080	64	41	and	and	CCONJ
absel-3080	64	42	the	the	DET
absel-3080	64	43	students	student	NOUN
absel-3080	64	44	’	’	PART
absel-3080	64	45	perceptions	perception	NOUN
absel-3080	64	46	of	of	ADP
absel-3080	64	47	their	their	PRON
absel-3080	64	48	learning	learning	NOUN
absel-3080	64	49	(	(	PUNCT
absel-3080	64	50	burch	burch	PROPN
absel-3080	64	51	et	et	PROPN
absel-3080	64	52	al	al	PROPN
absel-3080	64	53	.	.	PROPN
absel-3080	64	54	,	,	PUNCT
absel-3080	64	55	2014	2014	NUM
absel-3080	64	56	)	)	PUNCT
absel-3080	64	57	.	.	PUNCT
absel-3080	65	1	the	the	DET
absel-3080	65	2	goals	goal	NOUN
absel-3080	65	3	of	of	ADP
absel-3080	65	4	the	the	DET
absel-3080	65	5	assignment	assignment	NOUN
absel-3080	65	6	are	be	AUX
absel-3080	65	7	to	to	ADP
absel-3080	65	8	(	(	PUNCT
absel-3080	65	9	1	1	X
absel-3080	65	10	)	)	PUNCT
absel-3080	65	11	introduce	introduce	VERB
absel-3080	65	12	students	student	NOUN
absel-3080	65	13	to	to	ADP
absel-3080	65	14	the	the	DET
absel-3080	65	15	controversy	controversy	NOUN
absel-3080	65	16	surrounding	surround	VERB
absel-3080	65	17	the	the	DET
absel-3080	65	18	move	move	NOUN
absel-3080	65	19	toward	toward	ADP
absel-3080	65	20	fair	fair	ADJ
absel-3080	65	21	values	value	NOUN
absel-3080	65	22	,	,	PUNCT
absel-3080	65	23	(	(	PUNCT
absel-3080	65	24	2	2	X
absel-3080	65	25	)	)	PUNCT
absel-3080	65	26	help	help	VERB
absel-3080	65	27	students	student	NOUN
absel-3080	65	28	understand	understand	VERB
absel-3080	65	29	how	how	SCONJ
absel-3080	65	30	difficult	difficult	ADJ
absel-3080	65	31	it	it	PRON
absel-3080	65	32	is	be	AUX
absel-3080	65	33	to	to	PART
absel-3080	65	34	place	place	VERB
absel-3080	65	35	a	a	DET
absel-3080	65	36	current	current	ADJ
absel-3080	65	37	or	or	CCONJ
absel-3080	65	38	fair	fair	ADJ
absel-3080	65	39	value	value	NOUN
absel-3080	65	40	on	on	ADP
absel-3080	65	41	an	an	DET
absel-3080	65	42	asset	asset	NOUN
absel-3080	65	43	especially	especially	ADV
absel-3080	65	44	when	when	SCONJ
absel-3080	65	45	there	there	PRON
absel-3080	65	46	is	be	VERB
absel-3080	65	47	not	not	PART
absel-3080	65	48	an	an	DET
absel-3080	65	49	active	active	ADJ
absel-3080	65	50	market	market	NOUN
absel-3080	65	51	,	,	PUNCT
absel-3080	65	52	and	and	CCONJ
absel-3080	65	53	(	(	PUNCT
absel-3080	65	54	3	3	X
absel-3080	65	55	)	)	PUNCT
absel-3080	65	56	encourage	encourage	VERB
absel-3080	65	57	critical	critical	ADJ
absel-3080	65	58	thinking	thinking	NOUN
absel-3080	65	59	and	and	CCONJ
absel-3080	65	60	creativity	creativity	NOUN
absel-3080	65	61	as	as	SCONJ
absel-3080	65	62	students	student	NOUN
absel-3080	65	63	collaborate	collaborate	VERB
absel-3080	65	64	to	to	PART
absel-3080	65	65	develop	develop	VERB
absel-3080	65	66	a	a	DET
absel-3080	65	67	methodology	methodology	NOUN
absel-3080	65	68	to	to	PART
absel-3080	65	69	value	value	VERB
absel-3080	65	70	a	a	DET
absel-3080	65	71	balance	balance	NOUN
absel-3080	65	72	sheet	sheet	NOUN
absel-3080	65	73	asset	asset	NOUN
absel-3080	65	74	.	.	PUNCT
absel-3080	66	1	in	in	ADP
absel-3080	66	2	class	class	NOUN
absel-3080	66	3	exercise	exercise	NOUN
absel-3080	66	4	description	description	NOUN
absel-3080	66	5	students	student	NOUN
absel-3080	66	6	had	have	VERB
absel-3080	66	7	to	to	PART
absel-3080	66	8	complete	complete	VERB
absel-3080	66	9	several	several	ADJ
absel-3080	66	10	readings	reading	NOUN
absel-3080	66	11	and	and	CCONJ
absel-3080	66	12	short	short	ADJ
absel-3080	66	13	assignments	assignment	NOUN
absel-3080	66	14	prior	prior	ADV
absel-3080	66	15	to	to	ADP
absel-3080	66	16	the	the	DET
absel-3080	66	17	date	date	NOUN
absel-3080	66	18	of	of	ADP
absel-3080	66	19	the	the	DET
absel-3080	66	20	in	in	ADP
absel-3080	66	21	-	-	PUNCT
absel-3080	66	22	class	class	NOUN
absel-3080	66	23	exercise	exercise	NOUN
absel-3080	66	24	to	to	PART
absel-3080	66	25	ensure	ensure	VERB
absel-3080	66	26	that	that	SCONJ
absel-3080	66	27	all	all	DET
absel-3080	66	28	students	student	NOUN
absel-3080	66	29	understood	understand	VERB
absel-3080	66	30	the	the	DET
absel-3080	66	31	issues	issue	NOUN
absel-3080	66	32	surrounding	surround	VERB
absel-3080	66	33	the	the	DET
absel-3080	66	34	valuation	valuation	NOUN
absel-3080	66	35	of	of	ADP
absel-3080	66	36	balance	balance	NOUN
absel-3080	66	37	sheet	sheet	NOUN
absel-3080	66	38	accounts	account	NOUN
absel-3080	66	39	and	and	CCONJ
absel-3080	66	40	,	,	PUNCT
absel-3080	66	41	in	in	ADP
absel-3080	66	42	particular	particular	ADJ
absel-3080	66	43	,	,	PUNCT
absel-3080	66	44	assets	asset	NOUN
absel-3080	66	45	.	.	PUNCT
absel-3080	67	1	while	while	SCONJ
absel-3080	67	2	students	student	NOUN
absel-3080	67	3	have	have	AUX
absel-3080	67	4	heard	hear	VERB
absel-3080	67	5	the	the	DET
absel-3080	67	6	term	term	NOUN
absel-3080	67	7	‘	'	PUNCT
absel-3080	67	8	fair	fair	ADJ
absel-3080	67	9	value	value	NOUN
absel-3080	67	10	’	'	PUNCT
absel-3080	67	11	they	they	PRON
absel-3080	67	12	knew	know	VERB
absel-3080	67	13	little	little	ADJ
absel-3080	67	14	if	if	SCONJ
absel-3080	67	15	any	any	PRON
absel-3080	67	16	of	of	ADP
absel-3080	67	17	the	the	DET
absel-3080	67	18	background	background	NOUN
absel-3080	67	19	or	or	CCONJ
absel-3080	67	20	history	history	NOUN
absel-3080	67	21	.	.	PUNCT
absel-3080	68	1	the	the	DET
absel-3080	68	2	woodland	woodland	NOUN
absel-3080	68	3	park	park	NOUN
absel-3080	68	4	zoo	zoo	PROPN
absel-3080	68	5	(	(	PUNCT
absel-3080	68	6	a	a	DET
absel-3080	68	7	non	non	ADJ
absel-3080	68	8	-	-	ADJ
absel-3080	68	9	profit	profit	ADJ
absel-3080	68	10	organization	organization	NOUN
absel-3080	68	11	)	)	PUNCT
absel-3080	68	12	in	in	ADP
absel-3080	68	13	seattle	seattle	PROPN
absel-3080	68	14	,	,	PUNCT
absel-3080	68	15	washington	washington	PROPN
absel-3080	68	16	earns	earn	VERB
absel-3080	68	17	revenue	revenue	NOUN
absel-3080	68	18	from	from	ADP
absel-3080	68	19	composting	compost	VERB
absel-3080	68	20	the	the	DET
absel-3080	68	21	manure	manure	NOUN
absel-3080	68	22	of	of	ADP
absel-3080	68	23	its	its	PRON
absel-3080	68	24	zoo	zoo	NOUN
absel-3080	68	25	animals	animal	NOUN
absel-3080	68	26	into	into	ADP
absel-3080	68	27	a	a	DET
absel-3080	68	28	marketable	marketable	ADJ
absel-3080	68	29	fertilizer	fertilizer	NOUN
absel-3080	68	30	called	call	VERB
absel-3080	68	31	zoo	zoo	PROPN
absel-3080	68	32	doo	doo	INTJ
absel-3080	68	33	.	.	PROPN
absel-3080	69	1	assume	assume	VERB
absel-3080	69	2	that	that	SCONJ
absel-3080	69	3	the	the	DET
absel-3080	69	4	woodland	woodland	NOUN
absel-3080	69	5	park	park	NOUN
absel-3080	69	6	zoo	zoo	PROPN
absel-3080	69	7	has	have	VERB
absel-3080	69	8	to	to	PART
absel-3080	69	9	prepare	prepare	VERB
absel-3080	69	10	financial	financial	ADJ
absel-3080	69	11	statements	statement	NOUN
absel-3080	69	12	for	for	ADP
absel-3080	69	13	an	an	DET
absel-3080	69	14	investor	investor	NOUN
absel-3080	69	15	and	and	CCONJ
absel-3080	69	16	creditor	creditor	NOUN
absel-3080	69	17	group	group	NOUN
absel-3080	69	18	,	,	PUNCT
absel-3080	69	19	as	as	SCONJ
absel-3080	69	20	if	if	SCONJ
absel-3080	69	21	it	it	PRON
absel-3080	69	22	were	be	AUX
absel-3080	69	23	a	a	DET
absel-3080	69	24	forprofit	forprofit	NOUN
absel-3080	69	25	company	company	NOUN
absel-3080	69	26	,	,	PUNCT
absel-3080	69	27	and	and	CCONJ
absel-3080	69	28	has	have	AUX
absel-3080	69	29	been	be	AUX
absel-3080	69	30	asked	ask	VERB
absel-3080	69	31	to	to	PART
absel-3080	69	32	prepare	prepare	VERB
absel-3080	69	33	a	a	DET
absel-3080	69	34	balance	balance	NOUN
absel-3080	69	35	sheet	sheet	NOUN
absel-3080	69	36	page	page	NOUN
absel-3080	69	37	140	140	NUM
absel-3080	69	38	developments	development	NOUN
absel-3080	69	39	in	in	ADP
absel-3080	69	40	business	business	NOUN
absel-3080	69	41	simulation	simulation	NOUN
absel-3080	69	42	and	and	CCONJ
absel-3080	69	43	experiential	experiential	ADJ
absel-3080	69	44	learning	learning	NOUN
absel-3080	69	45	,	,	PUNCT
absel-3080	69	46	volume	volume	NOUN
absel-3080	69	47	44	44	NUM
absel-3080	69	48	,	,	PUNCT
absel-3080	69	49	2017	2017	NUM
absel-3080	69	50	listing	list	VERB
absel-3080	69	51	its	its	PRON
absel-3080	69	52	assets	asset	NOUN
absel-3080	69	53	.	.	PUNCT
absel-3080	70	1	the	the	DET
absel-3080	70	2	class	class	NOUN
absel-3080	70	3	is	be	AUX
absel-3080	70	4	instructed	instruct	VERB
absel-3080	70	5	to	to	PART
absel-3080	70	6	watch	watch	VERB
absel-3080	70	7	the	the	DET
absel-3080	70	8	video	video	NOUN
absel-3080	70	9	,	,	PUNCT
absel-3080	70	10	linked	link	VERB
absel-3080	70	11	below	below	ADV
absel-3080	70	12	,	,	PUNCT
absel-3080	70	13	and	and	CCONJ
absel-3080	70	14	think	think	VERB
absel-3080	70	15	about	about	ADP
absel-3080	70	16	ways	way	NOUN
absel-3080	70	17	to	to	PART
absel-3080	70	18	value	value	VERB
absel-3080	70	19	the	the	DET
absel-3080	70	20	zoo	zoo	NOUN
absel-3080	70	21	doo	doo	INTJ
absel-3080	70	22	.	.	PUNCT
absel-3080	71	1	http://www.zoo.org/zoodoo#.vp-061leqxg	http://www.zoo.org/zoodoo#.vp-061leqxg	PROPN
absel-3080	71	2	in	in	ADP
absel-3080	71	3	small	small	ADJ
absel-3080	71	4	groups	group	NOUN
absel-3080	71	5	of	of	ADP
absel-3080	71	6	2	2	NUM
absel-3080	71	7	or	or	CCONJ
absel-3080	71	8	3	3	NUM
absel-3080	71	9	students	student	NOUN
absel-3080	71	10	,	,	PUNCT
absel-3080	71	11	the	the	DET
absel-3080	71	12	groups	group	NOUN
absel-3080	71	13	develop	develop	VERB
absel-3080	71	14	several	several	ADJ
absel-3080	71	15	suggestions	suggestion	NOUN
absel-3080	71	16	for	for	ADP
absel-3080	71	17	how	how	SCONJ
absel-3080	71	18	the	the	DET
absel-3080	71	19	zoo	zoo	NOUN
absel-3080	71	20	should	should	AUX
absel-3080	71	21	determine	determine	VERB
absel-3080	71	22	the	the	DET
absel-3080	71	23	value	value	NOUN
absel-3080	71	24	of	of	ADP
absel-3080	71	25	the	the	DET
absel-3080	71	26	compost	compost	NOUN
absel-3080	71	27	on	on	ADP
absel-3080	71	28	its	its	PRON
absel-3080	71	29	balance	balance	NOUN
absel-3080	71	30	sheet	sheet	NOUN
absel-3080	71	31	.	.	PUNCT
absel-3080	72	1	the	the	DET
absel-3080	72	2	students	student	NOUN
absel-3080	72	3	are	be	AUX
absel-3080	72	4	instructed	instruct	VERB
absel-3080	72	5	to	to	PART
absel-3080	72	6	not	not	PART
absel-3080	72	7	be	be	AUX
absel-3080	72	8	constrained	constrain	VERB
absel-3080	72	9	by	by	ADP
absel-3080	72	10	usgaap	usgaap	NOUN
absel-3080	72	11	and	and	CCONJ
absel-3080	72	12	to	to	PART
absel-3080	72	13	bring	bring	VERB
absel-3080	72	14	in	in	ADP
absel-3080	72	15	everything	everything	PRON
absel-3080	72	16	they	they	PRON
absel-3080	72	17	know	know	VERB
absel-3080	72	18	from	from	ADP
absel-3080	72	19	accounting	accounting	NOUN
absel-3080	72	20	and	and	CCONJ
absel-3080	72	21	economics	economic	NOUN
absel-3080	72	22	to	to	PART
absel-3080	72	23	develop	develop	VERB
absel-3080	72	24	methods	method	NOUN
absel-3080	72	25	to	to	PART
absel-3080	72	26	value	value	VERB
absel-3080	72	27	the	the	DET
absel-3080	72	28	compost	compost	NOUN
absel-3080	72	29	.	.	PUNCT
absel-3080	73	1	each	each	DET
absel-3080	73	2	group	group	NOUN
absel-3080	73	3	must	must	AUX
absel-3080	73	4	write	write	VERB
absel-3080	73	5	two	two	NUM
absel-3080	73	6	unique	unique	ADJ
absel-3080	73	7	ideas	idea	NOUN
absel-3080	73	8	on	on	ADP
absel-3080	73	9	the	the	DET
absel-3080	73	10	board	board	NOUN
absel-3080	73	11	and	and	CCONJ
absel-3080	73	12	be	be	AUX
absel-3080	73	13	able	able	ADJ
absel-3080	73	14	to	to	PART
absel-3080	73	15	explain	explain	VERB
absel-3080	73	16	the	the	DET
absel-3080	73	17	idea	idea	NOUN
absel-3080	73	18	.	.	PUNCT
absel-3080	74	1	if	if	SCONJ
absel-3080	74	2	the	the	DET
absel-3080	74	3	idea	idea	NOUN
absel-3080	74	4	is	be	AUX
absel-3080	74	5	already	already	ADV
absel-3080	74	6	written	write	VERB
absel-3080	74	7	on	on	ADP
absel-3080	74	8	the	the	DET
absel-3080	74	9	board	board	NOUN
absel-3080	74	10	by	by	ADP
absel-3080	74	11	another	another	DET
absel-3080	74	12	group	group	NOUN
absel-3080	74	13	,	,	PUNCT
absel-3080	74	14	the	the	DET
absel-3080	74	15	group	group	NOUN
absel-3080	74	16	has	have	VERB
absel-3080	74	17	to	to	PART
absel-3080	74	18	develop	develop	VERB
absel-3080	74	19	more	more	ADJ
absel-3080	74	20	ideas	idea	NOUN
absel-3080	74	21	.	.	PUNCT
absel-3080	75	1	once	once	ADV
absel-3080	75	2	all	all	DET
absel-3080	75	3	groups	group	NOUN
absel-3080	75	4	have	have	AUX
absel-3080	75	5	posted	post	VERB
absel-3080	75	6	valuation	valuation	NOUN
absel-3080	75	7	ideas	idea	NOUN
absel-3080	75	8	on	on	ADP
absel-3080	75	9	the	the	DET
absel-3080	75	10	board	board	NOUN
absel-3080	75	11	,	,	PUNCT
absel-3080	75	12	the	the	DET
absel-3080	75	13	class	class	NOUN
absel-3080	75	14	discusses	discuss	VERB
absel-3080	75	15	each	each	DET
absel-3080	75	16	idea	idea	NOUN
absel-3080	75	17	and	and	CCONJ
absel-3080	75	18	then	then	ADV
absel-3080	75	19	discusses	discuss	VERB
absel-3080	75	20	the	the	DET
absel-3080	75	21	inherent	inherent	ADJ
absel-3080	75	22	difficulty	difficulty	NOUN
absel-3080	75	23	of	of	ADP
absel-3080	75	24	determining	determine	VERB
absel-3080	75	25	fair	fair	ADJ
absel-3080	75	26	value	value	NOUN
absel-3080	75	27	and	and	CCONJ
absel-3080	75	28	the	the	DET
absel-3080	75	29	interplay	interplay	NOUN
absel-3080	75	30	of	of	ADP
absel-3080	75	31	relevance	relevance	NOUN
absel-3080	75	32	and	and	CCONJ
absel-3080	75	33	reliability	reliability	NOUN
absel-3080	75	34	.	.	PUNCT
absel-3080	76	1	more	more	ADJ
absel-3080	76	2	detail	detail	NOUN
absel-3080	76	3	on	on	ADP
absel-3080	76	4	the	the	DET
absel-3080	76	5	in	in	ADP
absel-3080	76	6	class	class	NOUN
absel-3080	76	7	exercise	exercise	NOUN
absel-3080	76	8	is	be	AUX
absel-3080	76	9	included	include	VERB
absel-3080	76	10	in	in	ADP
absel-3080	76	11	appendix	appendix	ADJ
absel-3080	76	12	a.	a.	NOUN
absel-3080	76	13	the	the	DET
absel-3080	76	14	entire	entire	ADJ
absel-3080	76	15	in	in	ADP
absel-3080	76	16	class	class	NOUN
absel-3080	76	17	exercise	exercise	NOUN
absel-3080	76	18	will	will	AUX
absel-3080	76	19	require	require	VERB
absel-3080	76	20	approximately	approximately	ADV
absel-3080	76	21	1	1	NUM
absel-3080	76	22	to	to	PART
absel-3080	76	23	1.5	1.5	NUM
absel-3080	76	24	hours	hour	NOUN
absel-3080	76	25	,	,	PUNCT
absel-3080	76	26	depending	depend	VERB
absel-3080	76	27	on	on	ADP
absel-3080	76	28	the	the	DET
absel-3080	76	29	enrollment	enrollment	NOUN
absel-3080	76	30	.	.	PUNCT
absel-3080	77	1	discussion	discussion	NOUN
absel-3080	77	2	teaching	teach	VERB
absel-3080	77	3	notes	note	VERB
absel-3080	77	4	students	student	NOUN
absel-3080	77	5	need	need	VERB
absel-3080	77	6	to	to	PART
absel-3080	77	7	be	be	AUX
absel-3080	77	8	encouraged	encourage	VERB
absel-3080	77	9	to	to	PART
absel-3080	77	10	actively	actively	ADV
absel-3080	77	11	critique	critique	VERB
absel-3080	77	12	all	all	DET
absel-3080	77	13	valuation	valuation	NOUN
absel-3080	77	14	methods	method	NOUN
absel-3080	77	15	proposed	propose	VERB
absel-3080	77	16	by	by	ADP
absel-3080	77	17	all	all	DET
absel-3080	77	18	groups	group	NOUN
absel-3080	77	19	.	.	PUNCT
absel-3080	78	1	should	should	AUX
absel-3080	78	2	the	the	DET
absel-3080	78	3	zoo	zoo	NOUN
absel-3080	78	4	value	value	VERB
absel-3080	78	5	the	the	DET
absel-3080	78	6	zoo	zoo	NOUN
absel-3080	78	7	doo	doo	INTJ
absel-3080	78	8	at	at	ADP
absel-3080	78	9	the	the	DET
absel-3080	78	10	selling	selling	NOUN
absel-3080	78	11	price	price	NOUN
absel-3080	78	12	(	(	PUNCT
absel-3080	78	13	exit	exit	NOUN
absel-3080	78	14	price	price	NOUN
absel-3080	78	15	)	)	PUNCT
absel-3080	78	16	,	,	PUNCT
absel-3080	78	17	cost	cost	VERB
absel-3080	78	18	to	to	PART
absel-3080	78	19	produce	produce	VERB
absel-3080	78	20	determined	determine	VERB
absel-3080	78	21	in	in	ADP
absel-3080	78	22	some	some	DET
absel-3080	78	23	way	way	NOUN
absel-3080	78	24	(	(	PUNCT
absel-3080	78	25	and	and	CCONJ
absel-3080	78	26	this	this	PRON
absel-3080	78	27	generated	generate	VERB
absel-3080	78	28	a	a	DET
absel-3080	78	29	lively	lively	ADJ
absel-3080	78	30	discussion	discussion	NOUN
absel-3080	78	31	of	of	ADP
absel-3080	78	32	how	how	SCONJ
absel-3080	78	33	to	to	PART
absel-3080	78	34	identify	identify	VERB
absel-3080	78	35	costs	cost	NOUN
absel-3080	78	36	,	,	PUNCT
absel-3080	78	37	such	such	ADJ
absel-3080	78	38	as	as	SCONJ
absel-3080	78	39	should	should	AUX
absel-3080	78	40	animal	animal	VERB
absel-3080	78	41	feed	feed	NOUN
absel-3080	78	42	or	or	CCONJ
absel-3080	78	43	the	the	DET
absel-3080	78	44	salary	salary	NOUN
absel-3080	78	45	of	of	ADP
absel-3080	78	46	the	the	DET
absel-3080	78	47	zookeeper	zookeeper	NOUN
absel-3080	78	48	be	be	AUX
absel-3080	78	49	part	part	NOUN
absel-3080	78	50	of	of	ADP
absel-3080	78	51	the	the	DET
absel-3080	78	52	cost	cost	NOUN
absel-3080	78	53	as	as	ADV
absel-3080	78	54	well	well	ADV
absel-3080	78	55	as	as	ADP
absel-3080	78	56	involving	involve	VERB
absel-3080	78	57	questions	question	NOUN
absel-3080	78	58	about	about	ADP
absel-3080	78	59	how	how	SCONJ
absel-3080	78	60	to	to	PART
absel-3080	78	61	value	value	VERB
absel-3080	78	62	in	in	ADP
absel-3080	78	63	-	-	PUNCT
absel-3080	78	64	process	process	NOUN
absel-3080	78	65	compost	compost	NOUN
absel-3080	78	66	vs.	vs.	ADP
absel-3080	78	67	compost	compost	NOUN
absel-3080	78	68	that	that	PRON
absel-3080	78	69	is	be	AUX
absel-3080	78	70	already	already	ADV
absel-3080	78	71	in	in	ADP
absel-3080	78	72	the	the	DET
absel-3080	78	73	zoo	zoo	NOUN
absel-3080	78	74	store	store	NOUN
absel-3080	78	75	ready	ready	ADJ
absel-3080	78	76	to	to	PART
absel-3080	78	77	be	be	AUX
absel-3080	78	78	sold	sell	VERB
absel-3080	78	79	)	)	PUNCT
absel-3080	78	80	,	,	PUNCT
absel-3080	78	81	replacement	replacement	NOUN
absel-3080	78	82	cost	cost	NOUN
absel-3080	78	83	(	(	PUNCT
absel-3080	78	84	entrance	entrance	NOUN
absel-3080	78	85	price	price	NOUN
absel-3080	78	86	)	)	PUNCT
absel-3080	78	87	based	base	VERB
absel-3080	78	88	on	on	ADP
absel-3080	78	89	a	a	DET
absel-3080	78	90	similar	similar	ADJ
absel-3080	78	91	product	product	NOUN
absel-3080	78	92	,	,	PUNCT
absel-3080	78	93	value	value	NOUN
absel-3080	78	94	in	in	ADP
absel-3080	78	95	use	use	NOUN
absel-3080	78	96	(	(	PUNCT
absel-3080	78	97	including	include	VERB
absel-3080	78	98	a	a	DET
absel-3080	78	99	discussion	discussion	NOUN
absel-3080	78	100	of	of	ADP
absel-3080	78	101	whether	whether	SCONJ
absel-3080	78	102	zoo	zoo	NOUN
absel-3080	78	103	admission	admission	NOUN
absel-3080	78	104	attendance	attendance	NOUN
absel-3080	78	105	has	have	AUX
absel-3080	78	106	been	be	AUX
absel-3080	78	107	positively	positively	ADV
absel-3080	78	108	impacted	impact	VERB
absel-3080	78	109	by	by	ADP
absel-3080	78	110	people	people	NOUN
absel-3080	78	111	coming	come	VERB
absel-3080	78	112	to	to	ADP
absel-3080	78	113	the	the	DET
absel-3080	78	114	zoo	zoo	NOUN
absel-3080	78	115	for	for	ADP
absel-3080	78	116	the	the	DET
absel-3080	78	117	day	day	NOUN
absel-3080	78	118	with	with	ADP
absel-3080	78	119	the	the	DET
absel-3080	78	120	idea	idea	NOUN
absel-3080	78	121	of	of	ADP
absel-3080	78	122	buying	buy	VERB
absel-3080	78	123	some	some	DET
absel-3080	78	124	zoo	zoo	NOUN
absel-3080	78	125	doo	doo	INTJ
absel-3080	78	126	or	or	CCONJ
absel-3080	78	127	bulk	bulk	ADJ
absel-3080	78	128	compost	compost	NOUN
absel-3080	78	129	)	)	PUNCT
absel-3080	78	130	,	,	PUNCT
absel-3080	78	131	opportunity	opportunity	NOUN
absel-3080	78	132	cost	cost	NOUN
absel-3080	78	133	for	for	ADP
absel-3080	78	134	the	the	DET
absel-3080	78	135	land	land	NOUN
absel-3080	78	136	used	use	VERB
absel-3080	78	137	for	for	ADP
absel-3080	78	138	the	the	DET
absel-3080	78	139	compost	compost	NOUN
absel-3080	78	140	operation	operation	NOUN
absel-3080	78	141	or	or	CCONJ
absel-3080	78	142	opportunity	opportunity	NOUN
absel-3080	78	143	cost	cost	NOUN
absel-3080	78	144	for	for	ADP
absel-3080	78	145	another	another	DET
absel-3080	78	146	use	use	NOUN
absel-3080	78	147	for	for	ADP
absel-3080	78	148	the	the	DET
absel-3080	78	149	manure	manure	NOUN
absel-3080	78	150	,	,	PUNCT
absel-3080	78	151	and	and	CCONJ
absel-3080	78	152	present	present	ADJ
absel-3080	78	153	value	value	NOUN
absel-3080	78	154	of	of	ADP
absel-3080	78	155	the	the	DET
absel-3080	78	156	future	future	ADJ
absel-3080	78	157	cash	cash	NOUN
absel-3080	78	158	flows	flow	NOUN
absel-3080	78	159	(	(	PUNCT
absel-3080	78	160	which	which	PRON
absel-3080	78	161	is	be	AUX
absel-3080	78	162	very	very	ADV
absel-3080	78	163	difficult	difficult	ADJ
absel-3080	78	164	to	to	PART
absel-3080	78	165	evaluate	evaluate	VERB
absel-3080	78	166	)	)	PUNCT
absel-3080	78	167	.	.	PUNCT
absel-3080	79	1	at	at	ADP
absel-3080	79	2	the	the	DET
absel-3080	79	3	close	close	NOUN
absel-3080	79	4	of	of	ADP
absel-3080	79	5	this	this	DET
absel-3080	79	6	discussion	discussion	NOUN
absel-3080	79	7	,	,	PUNCT
absel-3080	79	8	the	the	DET
absel-3080	79	9	instructor	instructor	NOUN
absel-3080	79	10	may	may	AUX
absel-3080	79	11	want	want	VERB
absel-3080	79	12	to	to	PART
absel-3080	79	13	ask	ask	VERB
absel-3080	79	14	the	the	DET
absel-3080	79	15	students	student	NOUN
absel-3080	79	16	what	what	DET
absel-3080	79	17	circumstances	circumstance	NOUN
absel-3080	79	18	could	could	AUX
absel-3080	79	19	cause	cause	VERB
absel-3080	79	20	the	the	DET
absel-3080	79	21	woodland	woodland	NOUN
absel-3080	79	22	park	park	NOUN
absel-3080	79	23	zoo	zoo	PROPN
absel-3080	79	24	to	to	PART
absel-3080	79	25	want	want	VERB
absel-3080	79	26	to	to	PART
absel-3080	79	27	value	value	VERB
absel-3080	79	28	the	the	DET
absel-3080	79	29	zoo	zoo	NOUN
absel-3080	79	30	doo	doo	VERB
absel-3080	79	31	on	on	ADP
absel-3080	79	32	the	the	DET
absel-3080	79	33	balance	balance	NOUN
absel-3080	79	34	sheet	sheet	NOUN
absel-3080	79	35	as	as	ADP
absel-3080	79	36	‘	'	PUNCT
absel-3080	79	37	inventory	inventory	NOUN
absel-3080	79	38	’	'	PUNCT
absel-3080	79	39	.	.	PUNCT
absel-3080	80	1	what	what	PRON
absel-3080	80	2	circumstances	circumstance	NOUN
absel-3080	80	3	would	would	AUX
absel-3080	80	4	make	make	VERB
absel-3080	80	5	this	this	DET
absel-3080	80	6	information	information	NOUN
absel-3080	80	7	more	more	ADV
absel-3080	80	8	relevant	relevant	ADJ
absel-3080	80	9	to	to	ADP
absel-3080	80	10	users	user	NOUN
absel-3080	80	11	of	of	ADP
absel-3080	80	12	the	the	DET
absel-3080	80	13	financial	financial	ADJ
absel-3080	80	14	statements	statement	NOUN
absel-3080	80	15	?	?	PUNCT
absel-3080	81	1	students	student	NOUN
absel-3080	81	2	should	should	AUX
absel-3080	81	3	also	also	ADV
absel-3080	81	4	be	be	AUX
absel-3080	81	5	encouraged	encourage	VERB
absel-3080	81	6	to	to	PART
absel-3080	81	7	apply	apply	VERB
absel-3080	81	8	the	the	DET
absel-3080	81	9	concept	concept	NOUN
absel-3080	81	10	of	of	ADP
absel-3080	81	11	cost	cost	NOUN
absel-3080	81	12	vs.	vs.	ADP
absel-3080	81	13	benefit	benefit	NOUN
absel-3080	81	14	to	to	ADP
absel-3080	81	15	the	the	DET
absel-3080	81	16	decision	decision	NOUN
absel-3080	81	17	to	to	PART
absel-3080	81	18	value	value	VERB
absel-3080	81	19	the	the	DET
absel-3080	81	20	zoo	zoo	NOUN
absel-3080	81	21	doo	doo	INTJ
absel-3080	81	22	and	and	CCONJ
absel-3080	81	23	place	place	VERB
absel-3080	81	24	a	a	DET
absel-3080	81	25	value	value	NOUN
absel-3080	81	26	on	on	ADP
absel-3080	81	27	the	the	DET
absel-3080	81	28	balance	balance	NOUN
absel-3080	81	29	sheet	sheet	NOUN
absel-3080	81	30	,	,	PUNCT
absel-3080	81	31	focusing	focus	VERB
absel-3080	81	32	on	on	ADP
absel-3080	81	33	the	the	DET
absel-3080	81	34	inherent	inherent	ADJ
absel-3080	81	35	difficulties	difficulty	NOUN
absel-3080	81	36	of	of	ADP
absel-3080	81	37	arriving	arrive	VERB
absel-3080	81	38	at	at	ADP
absel-3080	81	39	a	a	DET
absel-3080	81	40	meaningful	meaningful	ADJ
absel-3080	81	41	value	value	NOUN
absel-3080	81	42	.	.	PUNCT
absel-3080	82	1	it	it	PRON
absel-3080	82	2	is	be	AUX
absel-3080	82	3	important	important	ADJ
absel-3080	82	4	that	that	SCONJ
absel-3080	82	5	students	student	NOUN
absel-3080	82	6	leave	leave	VERB
absel-3080	82	7	the	the	DET
absel-3080	82	8	unit	unit	NOUN
absel-3080	82	9	with	with	ADP
absel-3080	82	10	an	an	DET
absel-3080	82	11	understanding	understanding	NOUN
absel-3080	82	12	that	that	PRON
absel-3080	82	13	imperfect	imperfect	ADJ
absel-3080	82	14	fair	fair	ADJ
absel-3080	82	15	values	value	NOUN
absel-3080	82	16	with	with	ADP
absel-3080	82	17	a	a	DET
absel-3080	82	18	great	great	ADJ
absel-3080	82	19	deal	deal	NOUN
absel-3080	82	20	of	of	ADP
absel-3080	82	21	noise	noise	NOUN
absel-3080	82	22	around	around	ADP
absel-3080	82	23	them	they	PRON
absel-3080	82	24	(	(	PUNCT
absel-3080	82	25	less	less	ADJ
absel-3080	82	26	reliability	reliability	NOUN
absel-3080	82	27	)	)	PUNCT
absel-3080	82	28	are	be	AUX
absel-3080	82	29	often	often	ADV
absel-3080	82	30	encountered	encounter	VERB
absel-3080	82	31	in	in	ADP
absel-3080	82	32	business	business	NOUN
absel-3080	82	33	and	and	CCONJ
absel-3080	82	34	that	that	PRON
absel-3080	82	35	accounting	accounting	NOUN
absel-3080	82	36	information	information	NOUN
absel-3080	82	37	is	be	AUX
absel-3080	82	38	often	often	ADV
absel-3080	82	39	expected	expect	VERB
absel-3080	82	40	to	to	PART
absel-3080	82	41	describe	describe	VERB
absel-3080	82	42	business	business	NOUN
absel-3080	82	43	transactions	transaction	NOUN
absel-3080	82	44	which	which	PRON
absel-3080	82	45	are	be	AUX
absel-3080	82	46	occurring	occur	VERB
absel-3080	82	47	in	in	ADP
absel-3080	82	48	a	a	DET
absel-3080	82	49	complex	complex	ADJ
absel-3080	82	50	and	and	CCONJ
absel-3080	82	51	uncertain	uncertain	ADJ
absel-3080	82	52	dynamic	dynamic	ADJ
absel-3080	82	53	business	business	NOUN
absel-3080	82	54	environment	environment	NOUN
absel-3080	82	55	.	.	PUNCT
absel-3080	83	1	conclusion	conclusion	NOUN
absel-3080	83	2	on	on	ADP
absel-3080	83	3	a	a	DET
absel-3080	83	4	practical	practical	ADJ
absel-3080	83	5	level	level	NOUN
absel-3080	83	6	,	,	PUNCT
absel-3080	83	7	this	this	DET
absel-3080	83	8	exercise	exercise	NOUN
absel-3080	83	9	highlights	highlight	VERB
absel-3080	83	10	the	the	DET
absel-3080	83	11	need	need	NOUN
absel-3080	83	12	to	to	PART
absel-3080	83	13	develop	develop	VERB
absel-3080	83	14	more	more	ADV
absel-3080	83	15	useful	useful	ADJ
absel-3080	83	16	text	text	NOUN
absel-3080	83	17	and	and	CCONJ
absel-3080	83	18	case	case	NOUN
absel-3080	83	19	material	material	NOUN
absel-3080	83	20	on	on	ADP
absel-3080	83	21	fair	fair	ADJ
absel-3080	83	22	value	value	NOUN
absel-3080	83	23	issues	issue	NOUN
absel-3080	83	24	.	.	PUNCT
absel-3080	84	1	a	a	DET
absel-3080	84	2	weakness	weakness	NOUN
absel-3080	84	3	of	of	ADP
absel-3080	84	4	this	this	DET
absel-3080	84	5	exercise	exercise	NOUN
absel-3080	84	6	is	be	AUX
absel-3080	84	7	that	that	SCONJ
absel-3080	84	8	student	student	NOUN
absel-3080	84	9	learning	learning	NOUN
absel-3080	84	10	was	be	AUX
absel-3080	84	11	not	not	PART
absel-3080	84	12	compared	compare	VERB
absel-3080	84	13	to	to	ADP
absel-3080	84	14	student	student	NOUN
absel-3080	84	15	learning	learning	NOUN
absel-3080	84	16	of	of	ADP
absel-3080	84	17	the	the	DET
absel-3080	84	18	material	material	NOUN
absel-3080	84	19	delivered	deliver	VERB
absel-3080	84	20	though	though	SCONJ
absel-3080	84	21	a	a	DET
absel-3080	84	22	more	more	ADV
absel-3080	84	23	traditional	traditional	ADJ
absel-3080	84	24	lecture	lecture	NOUN
absel-3080	84	25	format	format	NOUN
absel-3080	84	26	,	,	PUNCT
absel-3080	84	27	but	but	CCONJ
absel-3080	84	28	the	the	DET
absel-3080	84	29	anecdotal	anecdotal	ADJ
absel-3080	84	30	evidence	evidence	NOUN
absel-3080	84	31	suggests	suggest	VERB
absel-3080	84	32	that	that	SCONJ
absel-3080	84	33	students	student	NOUN
absel-3080	84	34	enjoy	enjoy	VERB
absel-3080	84	35	this	this	DET
absel-3080	84	36	exercise	exercise	NOUN
absel-3080	84	37	and	and	CCONJ
absel-3080	84	38	easily	easily	ADV
absel-3080	84	39	recall	recall	VERB
absel-3080	84	40	it	it	PRON
absel-3080	84	41	well	well	ADV
absel-3080	84	42	after	after	SCONJ
absel-3080	84	43	the	the	DET
absel-3080	84	44	course	course	NOUN
absel-3080	84	45	ends	end	VERB
absel-3080	84	46	.	.	PUNCT
absel-3080	85	1	the	the	DET
absel-3080	85	2	learning	learning	NOUN
absel-3080	85	3	objectives	objective	NOUN
absel-3080	85	4	are	be	AUX
absel-3080	85	5	achieved	achieve	VERB
absel-3080	85	6	since	since	SCONJ
absel-3080	85	7	this	this	DET
absel-3080	85	8	exercise	exercise	NOUN
absel-3080	85	9	is	be	AUX
absel-3080	85	10	very	very	ADV
absel-3080	85	11	entertaining	entertaining	ADJ
absel-3080	85	12	and	and	CCONJ
absel-3080	85	13	there	there	PRON
absel-3080	85	14	are	be	VERB
absel-3080	85	15	no	no	DET
absel-3080	85	16	clear	clear	ADJ
absel-3080	85	17	answers	answer	NOUN
absel-3080	85	18	which	which	PRON
absel-3080	85	19	causes	cause	VERB
absel-3080	85	20	heated	heated	ADJ
absel-3080	85	21	discussion	discussion	NOUN
absel-3080	85	22	both	both	CCONJ
absel-3080	85	23	within	within	ADP
absel-3080	85	24	groups	group	NOUN
absel-3080	85	25	and	and	CCONJ
absel-3080	85	26	across	across	ADP
absel-3080	85	27	groups	group	NOUN
absel-3080	85	28	,	,	PUNCT
absel-3080	85	29	enabling	enable	VERB
absel-3080	85	30	students	student	NOUN
absel-3080	85	31	to	to	PART
absel-3080	85	32	retain	retain	VERB
absel-3080	85	33	deeper	deep	ADJ
absel-3080	85	34	knowledge	knowledge	NOUN
absel-3080	85	35	.	.	PUNCT
absel-3080	86	1	this	this	DET
absel-3080	86	2	entertaining	entertaining	ADJ
absel-3080	86	3	and	and	CCONJ
absel-3080	86	4	simple	simple	ADJ
absel-3080	86	5	active	active	ADJ
absel-3080	86	6	learning	learn	VERB
absel-3080	86	7	exercise	exercise	NOUN
absel-3080	86	8	helps	help	VERB
absel-3080	86	9	students	student	NOUN
absel-3080	86	10	understand	understand	VERB
absel-3080	86	11	the	the	DET
absel-3080	86	12	differences	difference	NOUN
absel-3080	86	13	in	in	ADP
absel-3080	86	14	some	some	PRON
absel-3080	86	15	of	of	ADP
absel-3080	86	16	the	the	DET
absel-3080	86	17	terminology	terminology	NOUN
absel-3080	86	18	related	relate	VERB
absel-3080	86	19	to	to	ADP
absel-3080	86	20	valuation	valuation	NOUN
absel-3080	86	21	of	of	ADP
absel-3080	86	22	assets	asset	NOUN
absel-3080	86	23	and	and	CCONJ
absel-3080	86	24	also	also	ADV
absel-3080	86	25	helps	help	VERB
absel-3080	86	26	them	they	PRON
absel-3080	86	27	to	to	PART
absel-3080	86	28	understand	understand	VERB
absel-3080	86	29	the	the	DET
absel-3080	86	30	challenges	challenge	NOUN
absel-3080	86	31	of	of	ADP
absel-3080	86	32	fair	fair	ADJ
absel-3080	86	33	valuing	value	VERB
absel-3080	86	34	assets	asset	NOUN
absel-3080	86	35	(	(	PUNCT
absel-3080	86	36	especially	especially	ADV
absel-3080	86	37	those	those	PRON
absel-3080	86	38	without	without	ADP
absel-3080	86	39	a	a	DET
absel-3080	86	40	very	very	ADV
absel-3080	86	41	active	active	ADJ
absel-3080	86	42	market	market	NOUN
absel-3080	86	43	)	)	PUNCT
absel-3080	86	44	in	in	ADP
absel-3080	86	45	a	a	DET
absel-3080	86	46	richer	rich	ADJ
absel-3080	86	47	way	way	NOUN
absel-3080	86	48	than	than	ADP
absel-3080	86	49	just	just	ADV
absel-3080	86	50	memorizing	memorize	VERB
absel-3080	86	51	terms	term	NOUN
absel-3080	86	52	.	.	PUNCT
absel-3080	87	1	this	this	PRON
absel-3080	87	2	is	be	AUX
absel-3080	87	3	knowledge	knowledge	NOUN
absel-3080	87	4	they	they	PRON
absel-3080	87	5	can	can	AUX
absel-3080	87	6	take	take	VERB
absel-3080	87	7	with	with	ADP
absel-3080	87	8	them	they	PRON
absel-3080	87	9	into	into	ADP
absel-3080	87	10	their	their	PRON
absel-3080	87	11	careers	career	NOUN
absel-3080	87	12	as	as	ADP
absel-3080	87	13	practicing	practice	VERB
absel-3080	87	14	accountants	accountant	NOUN
absel-3080	87	15	.	.	PUNCT
absel-3080	88	1	allen	allen	PROPN
absel-3080	88	2	,	,	PUNCT
absel-3080	88	3	a.	a.	PROPN
absel-3080	88	4	,	,	PUNCT
absel-3080	88	5	&	&	CCONJ
absel-3080	88	6	ramanna	ramanna	PROPN
absel-3080	88	7	,	,	PUNCT
absel-3080	88	8	k.	k.	PROPN
absel-3080	88	9	(	(	PUNCT
absel-3080	88	10	2013	2013	NUM
absel-3080	88	11	)	)	PUNCT
absel-3080	88	12	.	.	PUNCT
absel-3080	89	1	towards	towards	ADP
absel-3080	89	2	an	an	DET
absel-3080	89	3	understanding	understanding	NOUN
absel-3080	89	4	of	of	ADP
absel-3080	89	5	the	the	DET
absel-3080	89	6	role	role	NOUN
absel-3080	89	7	of	of	ADP
absel-3080	89	8	standard	standard	ADJ
absel-3080	89	9	setters	setter	NOUN
absel-3080	89	10	in	in	ADP
absel-3080	89	11	standard	standard	ADJ
absel-3080	89	12	setting	setting	NOUN
absel-3080	89	13	.	.	PUNCT
absel-3080	90	1	journal	journal	NOUN
absel-3080	90	2	of	of	ADP
absel-3080	90	3	accounting	accounting	NOUN
absel-3080	90	4	and	and	CCONJ
absel-3080	90	5	economics	economic	NOUN
absel-3080	90	6	55	55	NUM
absel-3080	90	7	,	,	PUNCT
absel-3080	90	8	no	no	INTJ
absel-3080	90	9	.	.	NOUN
absel-3080	90	10	1	1	NUM
absel-3080	90	11	,	,	PUNCT
absel-3080	90	12	66	66	NUM
absel-3080	90	13	-	-	SYM
absel-3080	90	14	90	90	NUM
absel-3080	90	15	.	.	PUNCT
absel-3080	91	1	barth	barth	PROPN
absel-3080	91	2	,	,	PUNCT
absel-3080	91	3	m.	m.	PROPN
absel-3080	91	4	e.	e.	PROPN
absel-3080	91	5	(	(	PUNCT
absel-3080	91	6	2006	2006	NUM
absel-3080	91	7	)	)	PUNCT
absel-3080	91	8	.	.	PUNCT
absel-3080	92	1	including	include	VERB
absel-3080	92	2	estimates	estimate	NOUN
absel-3080	92	3	of	of	ADP
absel-3080	92	4	the	the	DET
absel-3080	92	5	future	future	NOUN
absel-3080	92	6	in	in	ADP
absel-3080	92	7	today	today	NOUN
absel-3080	92	8	’s	’s	PART
absel-3080	92	9	financial	financial	ADJ
absel-3080	92	10	statements	statement	NOUN
absel-3080	92	11	.	.	PUNCT
absel-3080	93	1	accounting	accounting	NOUN
absel-3080	93	2	horizons	horizon	NOUN
absel-3080	93	3	20	20	NUM
absel-3080	93	4	,	,	PUNCT
absel-3080	93	5	no	no	INTJ
absel-3080	93	6	.	.	NOUN
absel-3080	93	7	3	3	NUM
absel-3080	93	8	,	,	PUNCT
absel-3080	93	9	271285	271285	NUM
absel-3080	93	10	.	.	PUNCT
absel-3080	94	1	burch	burch	PROPN
absel-3080	94	2	,	,	PUNCT
absel-3080	94	3	g.f	g.f	PROPN
absel-3080	94	4	.	.	PROPN
absel-3080	94	5	,	,	PUNCT
absel-3080	94	6	batchelor	batchelor	PROPN
absel-3080	94	7	,	,	PUNCT
absel-3080	94	8	j.h	j.h	PROPN
absel-3080	94	9	.	.	PROPN
absel-3080	94	10	,	,	PUNCT
absel-3080	94	11	heller	heller	PROPN
absel-3080	94	12	,	,	PUNCT
absel-3080	94	13	n.a	n.a	PROPN
absel-3080	94	14	.	.	PROPN
absel-3080	94	15	,	,	PUNCT
absel-3080	94	16	shaw	shaw	PROPN
absel-3080	94	17	,	,	PUNCT
absel-3080	94	18	j.	j.	PROPN
absel-3080	94	19	,	,	PUNCT
absel-3080	94	20	kendall	kendall	PROPN
absel-3080	94	21	,	,	PUNCT
absel-3080	94	22	w.	w.	PROPN
absel-3080	94	23	,	,	PUNCT
absel-3080	94	24	&	&	CCONJ
absel-3080	94	25	turner	turner	PROPN
absel-3080	94	26	,	,	PUNCT
absel-3080	94	27	b.	b.	PROPN
absel-3080	94	28	(	(	PUNCT
absel-3080	94	29	2014	2014	NUM
absel-3080	94	30	)	)	PUNCT
absel-3080	94	31	.	.	PUNCT
absel-3080	95	1	experiential	experiential	ADJ
absel-3080	95	2	learning	learning	NOUN
absel-3080	95	3	:	:	PUNCT
absel-3080	95	4	what	what	PRON
absel-3080	95	5	do	do	AUX
absel-3080	95	6	we	we	PRON
absel-3080	95	7	know	know	VERB
absel-3080	95	8	?	?	PUNCT
absel-3080	96	1	a	a	DET
absel-3080	96	2	meta	meta	ADJ
absel-3080	96	3	-	-	PUNCT
absel-3080	96	4	analysis	analysis	NOUN
absel-3080	96	5	of	of	ADP
absel-3080	96	6	40	40	NUM
absel-3080	96	7	years	year	NOUN
absel-3080	96	8	of	of	ADP
absel-3080	96	9	research	research	NOUN
absel-3080	96	10	,	,	PUNCT
absel-3080	96	11	developments	development	NOUN
absel-3080	96	12	in	in	ADP
absel-3080	96	13	business	business	NOUN
absel-3080	96	14	simulation	simulation	NOUN
absel-3080	96	15	and	and	CCONJ
absel-3080	96	16	experiential	experiential	ADJ
absel-3080	96	17	learning	learning	NOUN
absel-3080	96	18	41	41	NUM
absel-3080	96	19	,	,	PUNCT
absel-3080	96	20	279	279	NUM
absel-3080	96	21	-	-	SYM
absel-3080	96	22	283	283	NUM
absel-3080	96	23	.	.	PUNCT
absel-3080	97	1	cerepak	cerepak	PROPN
absel-3080	97	2	,	,	PUNCT
absel-3080	97	3	j.	j.	PROPN
absel-3080	97	4	r.	r.	PROPN
absel-3080	97	5	,	,	PUNCT
absel-3080	97	6	&	&	CCONJ
absel-3080	97	7	geier	geier	NOUN
absel-3080	97	8	,	,	PUNCT
absel-3080	97	9	g.j	g.j	PROPN
absel-3080	97	10	.	.	PROPN
absel-3080	97	11	(	(	PUNCT
absel-3080	97	12	1968	1968	NUM
absel-3080	97	13	)	)	PUNCT
absel-3080	97	14	.	.	PUNCT
absel-3080	98	1	accounting	account	VERB
absel-3080	98	2	in	in	ADP
absel-3080	98	3	business	business	NOUN
absel-3080	98	4	.	.	PUNCT
absel-3080	99	1	columbus	columbus	PROPN
absel-3080	99	2	,	,	PUNCT
absel-3080	100	1	oh	oh	INTJ
absel-3080	100	2	:	:	PUNCT
absel-3080	100	3	charles	charles	PROPN
absel-3080	100	4	e.	e.	PROPN
absel-3080	100	5	merrill	merrill	PROPN
absel-3080	100	6	publishing	publishing	PROPN
absel-3080	100	7	company	company	NOUN
absel-3080	100	8	.	.	PUNCT
absel-3080	101	1	cools	cools	PROPN
absel-3080	101	2	,	,	PUNCT
absel-3080	101	3	k.	k.	PROPN
absel-3080	101	4	,	,	PUNCT
absel-3080	101	5	gell	gell	NOUN
absel-3080	101	6	,	,	PUNCT
absel-3080	101	7	j.	j.	PROPN
absel-3080	101	8	,	,	PUNCT
absel-3080	101	9	kengelbach	kengelbach	PROPN
absel-3080	101	10	,	,	PUNCT
absel-3080	101	11	j.	j.	PROPN
absel-3080	101	12	,	,	PUNCT
absel-3080	101	13	&	&	CCONJ
absel-3080	101	14	roos	roos	PROPN
absel-3080	101	15	,	,	PUNCT
absel-3080	101	16	a.	a.	NOUN
absel-3080	101	17	(	(	PUNCT
absel-3080	101	18	2007	2007	NUM
absel-3080	101	19	)	)	PUNCT
absel-3080	101	20	.	.	PUNCT
absel-3080	102	1	the	the	DET
absel-3080	102	2	brave	brave	ADJ
absel-3080	102	3	new	new	ADJ
absel-3080	102	4	world	world	NOUN
absel-3080	102	5	of	of	ADP
absel-3080	102	6	m&a	m&a	PROPN
absel-3080	102	7	:	:	PUNCT
absel-3080	102	8	how	how	SCONJ
absel-3080	102	9	to	to	PART
absel-3080	102	10	create	create	VERB
absel-3080	102	11	value	value	NOUN
absel-3080	102	12	from	from	ADP
absel-3080	102	13	mergers	merger	NOUN
absel-3080	102	14	and	and	CCONJ
absel-3080	102	15	acquisitions	acquisition	NOUN
absel-3080	102	16	.	.	PUNCT
absel-3080	103	1	boston	boston	PROPN
absel-3080	103	2	,	,	PUNCT
absel-3080	103	3	ma	ma	PROPN
absel-3080	103	4	:	:	PUNCT
absel-3080	103	5	boston	boston	PROPN
absel-3080	103	6	consulting	consulting	PROPN
absel-3080	103	7	group	group	NOUN
absel-3080	103	8	.	.	PUNCT
absel-3080	104	1	financial	financial	ADJ
absel-3080	104	2	accounting	accounting	PROPN
absel-3080	104	3	standards	standards	PROPN
absel-3080	104	4	board	board	NOUN
absel-3080	104	5	(	(	PUNCT
absel-3080	104	6	fasb	fasb	PROPN
absel-3080	104	7	)	)	PUNCT
absel-3080	104	8	.	.	PUNCT
absel-3080	105	1	(	(	PUNCT
absel-3080	105	2	2006	2006	NUM
absel-3080	105	3	)	)	PUNCT
absel-3080	105	4	.	.	PUNCT
absel-3080	106	1	fair	fair	ADJ
absel-3080	106	2	value	value	NOUN
absel-3080	106	3	measurements	measurement	NOUN
absel-3080	106	4	.	.	PUNCT
absel-3080	107	1	statement	statement	NOUN
absel-3080	107	2	of	of	ADP
absel-3080	107	3	financial	financial	ADJ
absel-3080	107	4	accounting	accounting	NOUN
absel-3080	107	5	standards	standard	NOUN
absel-3080	107	6	no	no	INTJ
absel-3080	107	7	.	.	NOUN
absel-3080	107	8	157	157	NUM
absel-3080	107	9	.	.	PUNCT
absel-3080	108	1	norwalk	norwalk	PROPN
absel-3080	108	2	,	,	PUNCT
absel-3080	108	3	ct	ct	PRON
absel-3080	108	4	:	:	PUNCT
absel-3080	108	5	fasb	fasb	PROPN
absel-3080	108	6	.	.	PUNCT
absel-3080	109	1	ijiri	ijiri	PROPN
absel-3080	109	2	,	,	PUNCT
absel-3080	109	3	yuji	yuji	PROPN
absel-3080	109	4	.	.	PUNCT
absel-3080	110	1	(	(	PUNCT
absel-3080	110	2	1975	1975	NUM
absel-3080	110	3	)	)	PUNCT
absel-3080	110	4	.	.	PUNCT
absel-3080	111	1	theory	theory	NOUN
absel-3080	111	2	of	of	ADP
absel-3080	111	3	accounting	accounting	NOUN
absel-3080	111	4	measurement	measurement	NOUN
absel-3080	111	5	.	.	PUNCT
absel-3080	112	1	sarasota	sarasota	PROPN
absel-3080	112	2	,	,	PUNCT
absel-3080	112	3	fl	fl	PROPN
absel-3080	112	4	:	:	PUNCT
absel-3080	112	5	american	american	PROPN
absel-3080	112	6	accounting	accounting	PROPN
absel-3080	112	7	association	association	PROPN
absel-3080	112	8	.	.	PUNCT
absel-3080	113	1	institute	institute	PROPN
absel-3080	113	2	of	of	ADP
absel-3080	113	3	chartered	chartered	PROPN
absel-3080	113	4	accountants	accountant	NOUN
absel-3080	113	5	in	in	ADP
absel-3080	113	6	england	england	PROPN
absel-3080	113	7	and	and	CCONJ
absel-3080	113	8	wales	wales	PROPN
absel-3080	113	9	(	(	PUNCT
absel-3080	113	10	icaew	icaew	PROPN
absel-3080	113	11	)	)	PUNCT
absel-3080	113	12	.	.	PUNCT
absel-3080	114	1	(	(	PUNCT
absel-3080	114	2	2006	2006	NUM
absel-3080	114	3	)	)	PUNCT
absel-3080	114	4	.	.	PUNCT
absel-3080	115	1	measurement	measurement	NOUN
absel-3080	115	2	in	in	ADP
absel-3080	115	3	financial	financial	ADJ
absel-3080	115	4	reporting	reporting	NOUN
absel-3080	115	5	:	:	PUNCT
absel-3080	115	6	information	information	NOUN
absel-3080	115	7	for	for	ADP
absel-3080	115	8	better	well	ADJ
absel-3080	115	9	markets	market	NOUN
absel-3080	115	10	initiative	initiative	NOUN
absel-3080	115	11	.	.	PUNCT
absel-3080	116	1	london	london	PROPN
absel-3080	116	2	,	,	PUNCT
absel-3080	116	3	england	england	PROPN
absel-3080	116	4	:	:	PUNCT
absel-3080	116	5	icaew	icaew	PROPN
absel-3080	116	6	.	.	PUNCT
absel-3080	117	1	littleton	littleton	PROPN
absel-3080	117	2	,	,	PUNCT
absel-3080	117	3	a.c	a.c	PROPN
absel-3080	117	4	.	.	PROPN
absel-3080	117	5	(	(	PUNCT
absel-3080	117	6	1953	1953	NUM
absel-3080	117	7	)	)	PUNCT
absel-3080	117	8	.	.	PUNCT
absel-3080	118	1	structure	structure	NOUN
absel-3080	118	2	of	of	ADP
absel-3080	118	3	accounting	accounting	NOUN
absel-3080	118	4	theory	theory	NOUN
absel-3080	118	5	.	.	PUNCT
absel-3080	119	1	menasha	menasha	PROPN
absel-3080	119	2	,	,	PUNCT
absel-3080	119	3	wi	wi	PROPN
absel-3080	119	4	:	:	PUNCT
absel-3080	119	5	american	american	PROPN
absel-3080	119	6	accounting	accounting	PROPN
absel-3080	119	7	association	association	PROPN
absel-3080	119	8	.	.	PUNCT
absel-3080	120	1	morgan	morgan	PROPN
absel-3080	120	2	,	,	PUNCT
absel-3080	120	3	s.	s.	PROPN
absel-3080	120	4	,	,	PUNCT
absel-3080	120	5	martin	martin	PROPN
absel-3080	120	6	,	,	PUNCT
absel-3080	120	7	l.	l.	PROPN
absel-3080	120	8	,	,	PUNCT
absel-3080	120	9	howard	howard	PROPN
absel-3080	120	10	,	,	PUNCT
absel-3080	120	11	b.	b.	PROPN
absel-3080	120	12	,	,	PUNCT
absel-3080	120	13	&	&	CCONJ
absel-3080	120	14	mihalek	mihalek	PROPN
absel-3080	120	15	,	,	PUNCT
absel-3080	120	16	p.	p.	NOUN
absel-3080	121	1	active	active	ADJ
absel-3080	121	2	learning	learning	NOUN
absel-3080	121	3	:	:	PUNCT
absel-3080	121	4	what	what	PRON
absel-3080	121	5	is	be	AUX
absel-3080	121	6	it	it	PRON
absel-3080	121	7	and	and	CCONJ
absel-3080	121	8	why	why	SCONJ
absel-3080	121	9	should	should	AUX
absel-3080	121	10	i	i	PRON
absel-3080	121	11	use	use	VERB
absel-3080	121	12	it	it	PRON
absel-3080	121	13	?	?	PUNCT
absel-3080	122	1	developments	development	NOUN
absel-3080	122	2	in	in	ADP
absel-3080	122	3	business	business	NOUN
absel-3080	122	4	simulation	simulation	NOUN
absel-3080	122	5	and	and	CCONJ
absel-3080	122	6	experiential	experiential	ADJ
absel-3080	122	7	learning	learning	NOUN
absel-3080	122	8	32	32	NUM
absel-3080	122	9	,	,	PUNCT
absel-3080	122	10	219223	219223	NUM
absel-3080	122	11	.	.	PUNCT
absel-3080	123	1	ramana	ramana	PROPN
absel-3080	123	2	,	,	PUNCT
absel-3080	123	3	k.	k.	PROPN
absel-3080	123	4	,	,	PUNCT
absel-3080	123	5	(	(	PUNCT
absel-3080	123	6	2013	2013	NUM
absel-3080	123	7	)	)	PUNCT
absel-3080	123	8	.	.	PUNCT
absel-3080	124	1	why	why	SCONJ
absel-3080	124	2	fair	fair	ADJ
absel-3080	124	3	value	value	NOUN
absel-3080	124	4	is	be	AUX
absel-3080	124	5	the	the	DET
absel-3080	124	6	rule	rule	NOUN
absel-3080	124	7	.	.	PUNCT
absel-3080	125	1	harvard	harvard	PROPN
absel-3080	125	2	business	business	PROPN
absel-3080	125	3	review	review	PROPN
absel-3080	125	4	91	91	NUM
absel-3080	125	5	,	,	PUNCT
absel-3080	125	6	no	no	INTJ
absel-3080	125	7	.	.	NOUN
absel-3080	125	8	3	3	NUM
absel-3080	125	9	,	,	PUNCT
absel-3080	125	10	99	99	NUM
absel-3080	125	11	-	-	SYM
absel-3080	125	12	101	101	NUM
absel-3080	125	13	.	.	PUNCT
absel-3080	126	1	references	reference	NOUN
absel-3080	126	2	http://www.zoo.org/zoodoo	http://www.zoo.org/zoodoo	X
absel-3080	126	3	page	page	NOUN
absel-3080	126	4	141	141	NUM
absel-3080	126	5	developments	development	NOUN
absel-3080	126	6	in	in	ADP
absel-3080	126	7	business	business	NOUN
absel-3080	126	8	simulation	simulation	NOUN
absel-3080	126	9	and	and	CCONJ
absel-3080	126	10	experiential	experiential	ADJ
absel-3080	126	11	learning	learning	NOUN
absel-3080	126	12	,	,	PUNCT
absel-3080	126	13	volume	volume	NOUN
absel-3080	126	14	44	44	NUM
absel-3080	126	15	,	,	PUNCT
absel-3080	126	16	2017	2017	NUM
absel-3080	126	17	appendix	appendix	VERB
absel-3080	126	18	a	a	PRON
absel-3080	126	19	in	in	ADP
absel-3080	126	20	class	class	NOUN
absel-3080	126	21	exercise	exercise	NOUN
absel-3080	126	22	and	and	CCONJ
absel-3080	126	23	teaching	teaching	NOUN
absel-3080	126	24	notes	note	NOUN
absel-3080	126	25	:	:	PUNCT
absel-3080	126	26	fair	fair	ADJ
absel-3080	126	27	value	value	NOUN
absel-3080	126	28	accounting	accounting	NOUN
absel-3080	126	29	exercise	exercise	NOUN
absel-3080	126	30	set	set	VERB
absel-3080	126	31	up	up	ADP
absel-3080	126	32	ask	ask	NOUN
absel-3080	126	33	students	student	NOUN
absel-3080	126	34	to	to	PART
absel-3080	126	35	watch	watch	VERB
absel-3080	126	36	this	this	DET
absel-3080	126	37	video	video	NOUN
absel-3080	126	38	and	and	CCONJ
absel-3080	126	39	to	to	PART
absel-3080	126	40	assume	assume	VERB
absel-3080	126	41	that	that	SCONJ
absel-3080	126	42	the	the	DET
absel-3080	126	43	woodland	woodland	NOUN
absel-3080	126	44	zoo	zoo	NOUN
absel-3080	126	45	has	have	VERB
absel-3080	126	46	to	to	PART
absel-3080	126	47	prepare	prepare	VERB
absel-3080	126	48	financial	financial	ADJ
absel-3080	126	49	statements	statement	NOUN
absel-3080	126	50	for	for	ADP
absel-3080	126	51	an	an	DET
absel-3080	126	52	investor	investor	NOUN
absel-3080	126	53	and	and	CCONJ
absel-3080	126	54	creditor	creditor	NOUN
absel-3080	126	55	group	group	NOUN
absel-3080	126	56	,	,	PUNCT
absel-3080	126	57	similar	similar	ADJ
absel-3080	126	58	to	to	ADP
absel-3080	126	59	those	those	PRON
absel-3080	126	60	prepared	prepare	VERB
absel-3080	126	61	for	for	ADP
absel-3080	126	62	a	a	DET
absel-3080	126	63	for	for	ADP
absel-3080	126	64	profit	profit	NOUN
absel-3080	126	65	company	company	NOUN
absel-3080	126	66	.	.	PUNCT
absel-3080	127	1	how	how	SCONJ
absel-3080	127	2	could	could	AUX
absel-3080	127	3	the	the	DET
absel-3080	127	4	zoo	zoo	NOUN
absel-3080	127	5	value	value	VERB
absel-3080	127	6	the	the	DET
absel-3080	127	7	compost	compost	NOUN
absel-3080	127	8	and	and	CCONJ
absel-3080	127	9	components	component	NOUN
absel-3080	127	10	of	of	ADP
absel-3080	127	11	the	the	DET
absel-3080	127	12	compost	compost	NOUN
absel-3080	127	13	while	while	SCONJ
absel-3080	127	14	on	on	ADP
absel-3080	127	15	hand	hand	NOUN
absel-3080	127	16	before	before	SCONJ
absel-3080	127	17	it	it	PRON
absel-3080	127	18	is	be	AUX
absel-3080	127	19	sold	sell	VERB
absel-3080	127	20	?	?	PUNCT
absel-3080	128	1	what	what	PRON
absel-3080	128	2	are	be	AUX
absel-3080	128	3	their	their	PRON
absel-3080	128	4	options	option	NOUN
absel-3080	128	5	?	?	PUNCT
absel-3080	129	1	direct	direct	ADJ
absel-3080	129	2	students	student	NOUN
absel-3080	129	3	to	to	PART
absel-3080	129	4	think	think	VERB
absel-3080	129	5	outside	outside	ADP
absel-3080	129	6	the	the	DET
absel-3080	129	7	box	box	NOUN
absel-3080	129	8	and	and	CCONJ
absel-3080	129	9	to	to	PART
absel-3080	129	10	not	not	PART
absel-3080	129	11	be	be	AUX
absel-3080	129	12	constrained	constrain	VERB
absel-3080	129	13	by	by	ADP
absel-3080	129	14	usgaap	usgaap	ADJ
absel-3080	129	15	financial	financial	ADJ
absel-3080	129	16	accounting	accounting	NOUN
absel-3080	129	17	rules	rule	NOUN
absel-3080	129	18	.	.	PUNCT
absel-3080	130	1	http://www.zoo.org/zoodoo#.vp-061leqxg	http://www.zoo.org/zoodoo#.vp-061leqxg	PROPN
absel-3080	130	2	ask	ask	VERB
absel-3080	130	3	students	student	NOUN
absel-3080	130	4	to	to	PART
absel-3080	130	5	work	work	VERB
absel-3080	130	6	in	in	ADP
absel-3080	130	7	groups	group	NOUN
absel-3080	130	8	of	of	ADP
absel-3080	130	9	2	2	NUM
absel-3080	130	10	or	or	CCONJ
absel-3080	130	11	3	3	NUM
absel-3080	130	12	students	student	NOUN
absel-3080	130	13	and	and	CCONJ
absel-3080	130	14	come	come	VERB
absel-3080	130	15	up	up	ADP
absel-3080	130	16	with	with	ADP
absel-3080	130	17	at	at	ADV
absel-3080	130	18	least	least	ADJ
absel-3080	130	19	2	2	NUM
absel-3080	130	20	ways	way	NOUN
absel-3080	130	21	to	to	PART
absel-3080	130	22	value	value	VERB
absel-3080	130	23	the	the	DET
absel-3080	130	24	compost	compost	NOUN
absel-3080	130	25	.	.	PUNCT
absel-3080	131	1	each	each	DET
absel-3080	131	2	group	group	NOUN
absel-3080	131	3	must	must	AUX
absel-3080	131	4	write	write	VERB
absel-3080	131	5	the	the	DET
absel-3080	131	6	methods	method	NOUN
absel-3080	131	7	on	on	ADP
absel-3080	131	8	the	the	DET
absel-3080	131	9	board	board	NOUN
absel-3080	131	10	.	.	PUNCT
absel-3080	132	1	do	do	AUX
absel-3080	132	2	not	not	PART
absel-3080	132	3	repeat	repeat	VERB
absel-3080	132	4	the	the	DET
absel-3080	132	5	methods	method	NOUN
absel-3080	132	6	proposed	propose	VERB
absel-3080	132	7	by	by	ADP
absel-3080	132	8	another	another	DET
absel-3080	132	9	group	group	NOUN
absel-3080	132	10	.	.	PUNCT
absel-3080	133	1	discussion	discussion	NOUN
absel-3080	133	2	start	start	VERB
absel-3080	133	3	the	the	DET
absel-3080	133	4	discussion	discussion	NOUN
absel-3080	133	5	with	with	ADP
absel-3080	133	6	a	a	DET
absel-3080	133	7	statement	statement	NOUN
absel-3080	133	8	similar	similar	ADJ
absel-3080	133	9	to	to	ADP
absel-3080	133	10	the	the	DET
absel-3080	133	11	following	following	NOUN
absel-3080	133	12	:	:	PUNCT
absel-3080	133	13	in	in	ADP
absel-3080	133	14	your	your	PRON
absel-3080	133	15	careers	career	NOUN
absel-3080	133	16	you	you	PRON
absel-3080	133	17	will	will	AUX
absel-3080	133	18	encounter	encounter	VERB
absel-3080	133	19	business	business	NOUN
absel-3080	133	20	circumstances	circumstance	NOUN
absel-3080	133	21	which	which	PRON
absel-3080	133	22	are	be	AUX
absel-3080	133	23	outside	outside	ADP
absel-3080	133	24	of	of	ADP
absel-3080	133	25	normal	normal	ADJ
absel-3080	133	26	operations	operation	NOUN
absel-3080	133	27	,	,	PUNCT
absel-3080	133	28	situations	situation	NOUN
absel-3080	133	29	with	with	ADP
absel-3080	133	30	unusual	unusual	ADJ
absel-3080	133	31	byproducts	byproduct	NOUN
absel-3080	133	32	or	or	CCONJ
absel-3080	133	33	previously	previously	ADV
absel-3080	133	34	unused	unused	ADJ
absel-3080	133	35	byproducts	byproduct	NOUN
absel-3080	133	36	which	which	PRON
absel-3080	133	37	now	now	ADV
absel-3080	133	38	have	have	VERB
absel-3080	133	39	market	market	NOUN
absel-3080	133	40	value	value	NOUN
absel-3080	133	41	or	or	CCONJ
absel-3080	133	42	use	use	NOUN
absel-3080	133	43	to	to	ADP
absel-3080	133	44	the	the	DET
absel-3080	133	45	business	business	NOUN
absel-3080	133	46	.	.	PUNCT
absel-3080	134	1	you	you	PRON
absel-3080	134	2	need	need	VERB
absel-3080	134	3	to	to	PART
absel-3080	134	4	be	be	AUX
absel-3080	134	5	able	able	ADJ
absel-3080	134	6	to	to	PART
absel-3080	134	7	apply	apply	VERB
absel-3080	134	8	some	some	DET
absel-3080	134	9	conceptual	conceptual	ADJ
absel-3080	134	10	foundation	foundation	NOUN
absel-3080	134	11	to	to	ADP
absel-3080	134	12	these	these	DET
absel-3080	134	13	problems	problem	NOUN
absel-3080	134	14	.	.	PUNCT
absel-3080	135	1	then	then	ADV
absel-3080	135	2	discuss	discuss	VERB
absel-3080	135	3	the	the	DET
absel-3080	135	4	efficacy	efficacy	NOUN
absel-3080	135	5	and	and	CCONJ
absel-3080	135	6	difficulty	difficulty	NOUN
absel-3080	135	7	of	of	ADP
absel-3080	135	8	each	each	DET
absel-3080	135	9	student	student	NOUN
absel-3080	135	10	proposal	proposal	NOUN
absel-3080	135	11	.	.	PUNCT
absel-3080	136	1	make	make	VERB
absel-3080	136	2	sure	sure	ADJ
absel-3080	136	3	that	that	SCONJ
absel-3080	136	4	direct	direct	ADJ
absel-3080	136	5	costing	costing	NOUN
absel-3080	136	6	,	,	PUNCT
absel-3080	136	7	byproduct	byproduct	NOUN
absel-3080	136	8	costing	costing	NOUN
absel-3080	136	9	,	,	PUNCT
absel-3080	136	10	entry	entry	NOUN
absel-3080	136	11	fair	fair	ADJ
absel-3080	136	12	value	value	NOUN
absel-3080	136	13	,	,	PUNCT
absel-3080	136	14	exit	exit	NOUN
absel-3080	136	15	fair	fair	ADJ
absel-3080	136	16	value	value	NOUN
absel-3080	136	17	,	,	PUNCT
absel-3080	136	18	replacement	replacement	NOUN
absel-3080	136	19	cost	cost	NOUN
absel-3080	136	20	,	,	PUNCT
absel-3080	136	21	and	and	CCONJ
absel-3080	136	22	net	net	ADJ
absel-3080	136	23	realizable	realizable	ADJ
absel-3080	136	24	value	value	NOUN
absel-3080	136	25	are	be	AUX
absel-3080	136	26	discussed	discuss	VERB
absel-3080	136	27	.	.	PUNCT
absel-3080	137	1	make	make	VERB
absel-3080	137	2	sure	sure	ADJ
absel-3080	137	3	to	to	PART
absel-3080	137	4	discuss	discuss	VERB
absel-3080	137	5	the	the	DET
absel-3080	137	6	opportunity	opportunity	NOUN
absel-3080	137	7	costs	cost	NOUN
absel-3080	137	8	of	of	ADP
absel-3080	137	9	using	use	VERB
absel-3080	137	10	the	the	DET
absel-3080	137	11	square	square	ADJ
absel-3080	137	12	footage	footage	NOUN
absel-3080	137	13	for	for	ADP
absel-3080	137	14	composting	compost	VERB
absel-3080	137	15	rather	rather	ADV
absel-3080	137	16	than	than	ADP
absel-3080	137	17	for	for	ADP
absel-3080	137	18	some	some	DET
absel-3080	137	19	other	other	ADJ
absel-3080	137	20	zoo	zoo	NOUN
absel-3080	137	21	activity	activity	NOUN
absel-3080	137	22	,	,	PUNCT
absel-3080	137	23	perhaps	perhaps	ADV
absel-3080	137	24	even	even	ADV
absel-3080	137	25	a	a	DET
absel-3080	137	26	revenue	revenue	NOUN
absel-3080	137	27	generating	generating	NOUN
absel-3080	137	28	activity	activity	NOUN
absel-3080	137	29	.	.	PUNCT
absel-3080	138	1	encourage	encourage	VERB
absel-3080	138	2	students	student	NOUN
absel-3080	138	3	to	to	PART
absel-3080	138	4	explore	explore	VERB
absel-3080	138	5	all	all	DET
absel-3080	138	6	the	the	DET
absel-3080	138	7	options	option	NOUN
absel-3080	138	8	presented	present	VERB
absel-3080	138	9	.	.	PUNCT
absel-3080	139	1	in	in	ADP
absel-3080	139	2	conclusion	conclusion	NOUN
absel-3080	139	3	,	,	PUNCT
absel-3080	139	4	stress	stress	VERB
absel-3080	139	5	the	the	DET
absel-3080	139	6	difficulty	difficulty	NOUN
absel-3080	139	7	of	of	ADP
absel-3080	139	8	“	"	PUNCT
absel-3080	139	9	valuing	value	VERB
absel-3080	139	10	”	"	PUNCT
absel-3080	139	11	this	this	DET
absel-3080	139	12	asset	asset	NOUN
absel-3080	139	13	on	on	ADP
absel-3080	139	14	the	the	DET
absel-3080	139	15	balance	balance	NOUN
absel-3080	139	16	sheet	sheet	NOUN
absel-3080	139	17	and	and	CCONJ
absel-3080	139	18	the	the	DET
absel-3080	139	19	difficulty	difficulty	NOUN
absel-3080	139	20	in	in	ADP
absel-3080	139	21	conceptualizing	conceptualize	VERB
absel-3080	139	22	the	the	DET
absel-3080	139	23	idea	idea	NOUN
absel-3080	139	24	of	of	ADP
absel-3080	139	25	“	"	PUNCT
absel-3080	139	26	fair	fair	ADJ
absel-3080	139	27	value	value	NOUN
absel-3080	139	28	”	"	PUNCT
absel-3080	139	29	in	in	ADP
absel-3080	139	30	asset	asset	NOUN
absel-3080	139	31	valuation	valuation	NOUN
absel-3080	139	32	.	.	PUNCT
absel-3080	140	1	finally	finally	ADV
absel-3080	140	2	,	,	PUNCT
absel-3080	140	3	discuss	discuss	VERB
absel-3080	140	4	whether	whether	SCONJ
absel-3080	140	5	knowing	know	VERB
absel-3080	140	6	the	the	DET
absel-3080	140	7	fair	fair	ADJ
absel-3080	140	8	value	value	NOUN
absel-3080	140	9	of	of	ADP
absel-3080	140	10	the	the	DET
absel-3080	140	11	compost	compost	NOUN
absel-3080	140	12	is	be	AUX
absel-3080	140	13	useful	useful	ADJ
absel-3080	140	14	or	or	CCONJ
absel-3080	140	15	relevant	relevant	ADJ
absel-3080	140	16	for	for	ADP
absel-3080	140	17	the	the	DET
absel-3080	140	18	users	user	NOUN
absel-3080	140	19	of	of	ADP
absel-3080	140	20	the	the	DET
absel-3080	140	21	financial	financial	ADJ
absel-3080	140	22	statements	statement	NOUN
absel-3080	140	23	.	.	PUNCT
absel-3080	141	1	http://www.zoo.org/zoodoo	http://www.zoo.org/zoodoo	PROPN