Below is a list of items. Classify each into one of the following balance sheet categories: 
Definitions:
Rational Decisions
Choices made based on logical reasoning, where alternatives are objectively evaluated based on facts and a clear understanding of goals.
Economic Gain
The benefit or profit derived from engaging in economic activities or investments.
Programmed Solution
Predetermined responses or solutions to routine problems or issues.
Rules Of Thumb
Simple, general principles or guidelines that are not based on precise calculations, but are used to make quick decisions or estimations.
Q12: The major criticism of the lower of
Q35: The residual interest in a company's assets
Q45: Concerning application of the lower of cost
Q53: When applying lower of cost or market,
Q56: Listed below are ten terms describing the
Q62: The gross profit method is more sensitive
Q80: The Purchases Discounts Taken account may appear
Q119: Under U.S. GAAP if a company cannot
Q135: When an entity reports on a sale
Q138: To classify an event or transaction as