ALL IN CUP

(All CPA Board Examination Subjects)

EASY
1.

An entity shall disclose comparative information in respect of the previous period for all amounts reported in the
current periods financial statements. When an entity applies an accounting policy retrospectively, it shall present, as
a minimum
a. Three complete sets of financial statements.
b. Three statements of financial position and cash flows, two of each of the other statements, and related notes.
c. Three statements of financial position and statement of comprehensive income, two of each of the other
statements, and related notes.
d. Three statements of financial position, two of each of the other statements, and related notes.

2.

What is an entity required to consider in developing accounting policies for exploration and evaluation activities?
a. The requirements and guidance in Standards and Interpretations dealing with similar and related issues
b. The definitions, recognition criteria, and measurement concepts for assets, liabilities, income and expenses in the
Framework
c. Recent pronouncements of standard-setting bodies, accounting literature, and accepted industry practices
d. Whether the accounting policy results in information that is relevant and reliable

3.

Which is incorrect regarding recognition of production stripping costs as an asset in accordance with IFRIC 20?
a. To the extent that the benefit from the stripping activity is realized in the form of inventory produced, the entity
shall account for the costs of that stripping activity in accordance with the principles of PAS 2 Inventories.
b. To the extent the benefit is improved access to ore, the entity shall recognize these costs as a non-current asset,
if the criteria are met.
c. IFRIC 20 refers to the non-current asset as the stripping activity asset.
d. The stripping activity asset shall be accounted for as a separate asset.

4.

In accordance with PIC Q&A No. 2012-02, the costs incurred in relation to demolition (or the physical tearing down)
of the old building to give way for the construction of the replacement building should preferably be
a. Expensed.
b. Capitalized as part of the cost of land.
c. Capitalized as land improvements.
d. Capitalized as part of the cost of the new building.

5.

Consumable biological assets include

a. Grape vines
b. Fruit trees
c. Trees from which firewood is harvested while the tree remains.
d. Trees being grown for lumber.

6.

An entity is the operator in a service concession arrangement. The terms of the arrangement require the operator to
construct a hospital within 3 years and to maintain and operate the hospital for 47 years (ie years 450) subject to
certain restrictions set by the grantor (government). The terms of the arrangement also require the operator to
transfer the hospital to the grantor at the end of year 50 for no consideration. The hospital must be operational at the
end of year 50 when the arrangement ends. The terms of the arrangement limit the price that the operator can bill its
patients for hospital services. Because the prices are regulated by the grantor and the hospital is located in an area of
low population density, the grantor will also pay the operator P25,000,000 each year that it operates the hospital.
The operator accounts for its rights to receive income under the service concession arrangement as:
a.
An intangible asset.
b.
Two separate omponentsa financial asset and an intangible asset.
c.
A financial asset.
d.
None of the above.

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7.

In some cases, the inputs used to measure the fair value of an asset or a liability might be categorized within
different levels of the fair value hierarchy. In those cases, the fair value measurement is categorized
a. In its entirety in the same level of the fair value hierarchy as the lowest level input that is significant to the entire
measurement.
b. In its entirety in the same level of the fair value hierarchy as the highest level input that is significant to the
entire measurement.
c. In its entirety as level 2 inputs.
d. In all the levels of the fair value hierarchy used.

8.

Auditing is important in a free market society because

a. the public requires CPAs functioning as divisions of regulatory bodies.
b. auditors detect all errors and fraud made by company employees.
c. it provides reliable information based upon which to judge economic performance.
d. the auditor is an amiable insurance policy for investors.

9.

The primary difference between positive and negative confirmations used in the audit of accounts receivable is
a. the mode of response.
b. the amount of information included.
c. the control of the confirmation process by the auditor.
d. the level of assurance provided.

10. Lennie bought a business class ticket from Alta Airlines. As she checked in, the manager downgraded her to economy on
the ground that a Congressman had to be accommodated in the business class. Lennie suffered the discomfort and
embarrassment of the downgrade. She sued the airlines for quasi-delict but Alta Airlines countered that, since her travel
was governed by a contract between them, no quasi-delict could arise. Is the airline correct?
a. No, the breach of contract may in fact be tortious as when it is tainted as in this case with arbitrariness, gross bad
faith, and malice.
b. No, denying Lennie the comfort and amenities of the business class as provided in the ticket is a tortious act.
c. Yes, since the facts show a breach of contract, not a quasi-delict.
d. Yes, since quasi-delict presupposes the absence of a pre-existing contractual relation between the parties.
11. An obligation ceases to be alternative and becomes a simple obligation in the following cases, except:
a. when the debtor has communicated his choice to the creditor.
b. when the right of choice has been expressly granted to the creditor and his choice has been communicated to the
debtor.
c. when among the several prestations that are due only one is practicable.
d. when three prestations are due but one of them is unlawful or impossible.
12. A and B are joint debtors of C for P2,000,000. As consent was obtained by C thru fraud.
a. C can collect the entire P2,000,000 from B
b. C can collect the entire P2,000,000 from B but the latter can recover from A P1,000,000.
c. A is liable only to C for P1,000,000 because he can interpose his defense of fraud.
d. B is liable to C for his share of P1,000,000.

13. One of the following is a void obligation:

a. D is obliged to give C P5,000.00 if C does not go to the moon.
b. D is obliged to give C P5,000.00 if D goes to Baguio
c. D is obliged to give C P5,000.00 if C goes to Baguio
d. D is obliged to give C P5,000.00 if D wins first prize in the sweepstakes on a ticket that he had already
purchased.

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14. Which statement refers to police power as distinguished from taxation?
a.
It can only be imposed on specific property or properties.
b.
The amount imposed depends on whether the activity is useful or not.
c.
It involves the taking of property by the government.
d.
The amount imposed has no limit
15. Statement 1: The power of taxation is inherent in sovereignty being essential to the existence of every government.
Hence, even if not mentioned in the Constitution, the State can still exercise the power.
Statement 2: Taxation is essentially a legislative function. Even in the absence of any constitutional provision,
taxation power falls to Congress as part of the general power of lawmaking.
a. Both statements are false
b. Only statement 1 is false
c. Both statements are true
d. Only statement 1 is true

AVERAGE
1.

An auditor selected items for test counts while observing a clients physical inventory. The auditor then traced the
test counts to the clients inventory listing. This procedure most likely obtained evidence concerning
a. Existence.
c. Rights.
b. Completeness.
d. Valuation.

2.

In
a.
b.
c.

3.

Assuming TLL Co. has capitalized all research and development costs associated with patent. You, CPA, who is
examining this account, will probably
a. Confer with management regarding transfer of the amount from the balance sheet to the income statement.
b. Confirm that the patent is registered and on file with the intellectual property office.
c. Confer with management regarding a change in the title of the account to "goodwill."
d. Confer with management regarding ownership of the patent.

4.

Renant, Inc. has determined that it needs to increase its current ratio in order to be in compliance with a creditor's
loan agreement. All else being equal, which of the following ways would be best for increasing their current ratio?
a. Increasing long-term assets
b. Decreasing current assets
c. Decreasing current liabilities
d. Increasing long-term liabilities

5.

What
a.
b.
c.
d.

testing for unrecorded retirements of equipment, an auditor is most likely to

Select items of equipment from the accounting records and then locate them during the plant tour.
Compare depreciation journal entries with similar prior-year entries in search of fully depreciated equipment.
Inspect items of equipment observed during the plant tour and then trace them to the equipment subsidiary
ledger.
d. Scan the general journal for unusual equipment additions and excessive debits to repairs and maintenance
expense.

file in a computerized accounting system corresponds to a pending file in a paper-based system?

Transaction file.
Master file.
Open file.
Reference file.

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6.

The closing inventory at cost of a company at 31 December 2013 amounted to P284,700. The following items were
included at cost in the total:

400 coats, which had cost P80 each and normally sold for P150 each. Owing to a defect in manufacture, they
were all sold after the reporting date at 50% of their normal price. Selling expenses amounted to 5% of the
proceeds.

800 skirts, which had cost P20 each. These too were found to be defective. Remedial work in February 2014
cost P5 per skirt, and selling expenses for the batch totaled P800. They were sold for P28 each.
What should the inventory value be according to PAS 2 Inventories after considering the above items?
a. P281,200
c. P282,800
b. P282,100
d. P329,200

7.

On July 1, 2013, Shaw Co. sold a machine costing P500,000 with accumulated depreciation of P380,000 on the date
of sale. Shaw received as consideration for the sale, a P300,000 noninterest-bearing note, due July 1, 2016. There
was no established exchange price for the equipment and the note had no ready market. The prevailing rate of
interest for a note of this type at July 1, 2013 was 12% and 13% on December 31, 2013. In relation to this
transaction, the total income to be recognized in Shaws 2013 profit or loss is
a. P180,000
c. P101,445
b. P119,165
d. P106,352

8.

Sales, P102,000; Cost of goods sold, P40,000; Wages, P31,800; Purchase of land, P8,000; Increase in accounts
receivable, P3,600; Depreciation expense, P4,000; Gain on sale of equipment, P1,400; Issuance of bonds, P16,000 at
face value; Increase in accounts payable, P5,200; Patent amortization expense, P2,600; Decrease in inventory,
P2,000; Loss on sale of land P1,000; Decrease in wages payable, P600; Declaration and payment of dividend,
P6,800.
Net cash flows from operating activities is
a. P22,800
c. P38,000
b. P36,800
d. P33,200

9.

Tawi2 Companys income statement for the year ended December 31, 2014 reported net profit of P10,000,000. The
auditor raised questions about the following amounts that had been included in the net profit:

Unrealized loss on decline in value of

available for sale securities
Loss on write-off of inventory due to a
government ban net of tax
Adjustment of profit of prior year net-debit
Loss from expropriation of property,
net of tax
Exchange differences gain on translating
foreign operations
Revaluation surplus realization

P 500,000
1,500,000
2,000,000
3,500,000
4,500,000
1,000,000

The loss from expropriation was unusual in occurrence in Tawi2s line of business.
Tawi2 Companys 2014 statement of comprehensive income should report profit at
a. P9,000,000
c. P7,000,000
b. P6,500,000
d. P8,500,000

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10. HILDA, IMEE, and JILL were partners with capital balances on January 2, 2014 of P1,680,000, P2,016,000, and
P1,488,000, respectively. Their profit and loss ratio is 3:5:2. On August 1, 2014, HILDA retires from the partnership.
On the date of retirement, the partnership net loss from January 2 is P1,152,000; and the partners agreed to revalue
inventories to P888,000 (from the carrying amount of P816,000). The payment to HILDA in settlement of her interest
is to be P1,364,400
Upon the retirement of HILDA, which of the following will result?
a. Bonus to IMEE of P6,000
b. Bonus to JILL of P2,400
c. Goodwill to JILL of P8,400
d. IMEEs capital is P200,400 more than JILLs.

11. On January 2, 2013, RAM, INCORPORATED sold a used machine to Cooperation Enterprises for P900,000, resulting in
a gain of P270,000. On that date, Cooperation paid P150,000 cash and signed a P750,000 note bearing interest at
10%. The note was payable in three annual installments of P250,000 beginning January 2, 2014. RAM,
INCORPORATED appropriately accounted for the sale under the installment method. Cooperation made a timely
payment of the first installment on January 2, 2014, of P325,000, which included accrued interest of P75,000.
What amount of deferred gross profit should RAM, INCORPORATED report at December 31, 2014?
a. P150,000
c. P180,000
b. P172,500
d. P225,000
12. Which one of the following is not one of the necessary conditions for the use of percentage of completion to account
for long-term construction contracts?
a. The customer can be expected to satisfy some of the obligations under the contract.
b. Estimates of progress toward completion, revenues and costs are reasonably dependable.
c. The contractor can be expected to perform its contractual obligations.
d. The contract clearly specifies the enforceable rights of the parties, the consideration to be exchanged, and the
manner and terms of settlement.
13. An entity enters into an arrangement with the local government. The terms of the arrangement require the entity to
construct a hospital and maintain and operate the hospital for an unlimited number of years. The government does
not regulate the prices and services of the hospital. The terms of the arrangement allow the entity to charge patients
for the hospital services.
a. This is a service concession arrangement. An intangible asset should be recognized for the right relating to the
income under the arrangement.
b. This is a service concession arrangement. A financial asset should be recognized for the right relating to the
income under the arrangement.
c. This is a service concession arrangement. A tangible asset should be recognized for the right relating to the
income under the arrangement.
d. This arrangement is not a service concession arrangement. The hospital will be accounted for as the entitys own
property.

14. The White Company, an SME, set up a defined benefit post-employment plan with effect from 1 January 2015. In the
first year the expected return on plan assets was P5,000, the actual return on plan assets was P4,000, the current
service cost was P12,000 and White's contributions paid into the plan were P7,500.
What is the net expense to be recognized in profit or loss for the year ended 31 December 2015, according to section 28 of
PFRS for SMEs?
a. P8,000
c. P7,000
b. P3,500
d. P2,500

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15. The SME Company has a single investment property which had originally cost P580,000 on 1 January 2012. At 31
December 2014 its fair value was P600,000 and at 31 December 2015 it had a fair value of P590,000. On acquisition,
the property had a useful life of 40 years.
What should be the expense recognized in SME's profit or loss for the year ended 31 December 2015 assuming that the
fair value of the property can be measured reliably without undue cost or effort?
a. P24,500
c. P14,500
b. P14,750
d. P10,000

DIFFICULT
1.

Panciteria, Inc. has recently calculated the accounts receivable turnover for the current year to be 15. In prior years,
the same ratio was always higher. Which of the following statements would be the best interpretation for the reason
for the ratio's change?
a. The company had less sales in the current year than in prior years.
b. The company had more sales in the current year than in prior years.
c. The company had fewer accounts receivables in the current year than in prior years.
d. The company took longer to collect on their accounts receivables in the current year than in prior years.

2.

Toledo, Inc. has recently calculated the inventory turnover for the current year to be 30. In prior years, the same
ratio was always lower. Which of the following statements would be the best interpretation for the reason for the
ratio's change?
a. The company had less sales in the current year than in prior years.
b. The company purchased less inventory in the current year than in prior years.
c. The company took fewer days to sell its inventory in the current year than in prior years.
d. The company took more days to sell its inventory in the current year than in prior years.

3.

Items of property, plant and equipment acquired for safety or environmental reasons
a. Qualify as assets because the acquisition of such property, plant and equipment directly increases the future
economic benefits of existing item of property, plant and equipment.
b. Qualify as assets because they enable an entity to derive future economic benefits from related assets in excess
of what could be derived had those items not been acquired.
c. Do not qualify as assets because the acquisition of such property, plant and equipment does not directly increase
the future economic benefits of existing item of property, plant and equipment.
d. Do not qualify as assets because the acquisition of such property, plant and equipment is not necessary for an
entity to obtain the future economic benefits from its other assets.

4.

In
a.
b.
c.
d.

5.

Losses recognized using the equity method in excess of the entitys investment in ordinary shares are applied first to
which of the following?
a. Preference shares
b. Trade receivables

accordance with PIC Q&A No. 2011-04, the following are generally recognized in profit or loss, except
Documentary stamp tax
Roadshow presentation
Public relations consultants fees
Newspaper publication fees considered as general advertising aimed at enhancing the entitys brand

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c.
d.

Long-term receivables
Secured loans

6.

Which statement is incorrect regarding IFRS 15?

a. The standard outlines a single comprehensive model for entities to use in accounting for revenue arising from
contracts with customers.
b. The standard supersedes current revenue recognition guidance including IAS 18 Revenue and IAS 11
Construction Contracts and related interpretations.
c. The core principle is that an entity recognizes revenue to depict the transfer of promised goods or services to
customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for
those goods or services.
d. The standard is effective for reporting periods beginning on or after 1 January 2018.

7.

An entity cultivates cattle for the fresh meat industry. It slaughters its cattle and butchers the meat into cuts before
selling them to its meat wholesaler customers.
The entitys statement of financial position at 31 December 2014 reported cattle at their fair value less costs to sell of
P1,000,000.
At 31 December 2015, when the fair value less costs to sell of the entitys herd is P1,500,000, the entity slaughtered
40 per cent of its herd (10 cattle) incurring slaughter costs of P5,000. The quoted price of a carcass is P70,000 and
the costs to sell are estimated at P200 per carcass.
On 31 December 2015 the entity also incurs P30,000 direct costs in processing the carcasses into meat cuts ready for
sale to its customers.
The net amount to be recognized in 2015 profit or loss is
a. P1,198,000
c. P593,000
b. P1,193,000
d. P563,000

8.

At the end of the reporting period (31 December 2013) a tomato growers vines are bearing developed ripe tomatoes.
On 31 December 2013, the fair value less costs to sell of the vines with the soon-to-be harvested tomatoes attached
is measured at P24,000. The initial cost of the vines was P5,500 and the cost of growing them during 2013 (planting,
irrigation and fertilization) was P7,250.
The entity harvested its tomatoes on 3 January 2014. The cost of harvesting the tomatoes is P1,000. The quoted
price per kilogram of tomatoes is P50 and costs to sell are estimated at 1 per cent of quoted price. The entity
harvests 500 kilograms of tomatoes.
The life of a tomato vine is about 6 months. After harvest, the vine has come to the end of its life and its fair value is
negligible.
The fair value adjustment gain on initial recognition of agricultural produce to be recognized in 2014 profit or loss is
a. P24,750
c. P750
b. P23,750
d. Nil

9.

On January 1, 2015, Comforter Company sold equipment with a carrying amount of P800,000 to Cold Company. As
payment, Cold gave Comforter Company a P1,200,000 note. The note bears an interest rate of 5% and is to be
repaid in three annual installments of P400,000 (plus interest on the outstanding balance). The first payment was
received on December 31, 2015. The market price of the equipment is not reliably determinable. The prevailing rate
of interest for notes of this type is 10%.

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The interest income to be recognized in 2016 is
a. P 40,000
c. P 74,708
b. P 69,587
d. P109,735

10. On June 18, Bocaue Corporation entered into a firm commitment to purchase specialized equipment from the Ushi
Trading Company for 80,000,000 on August 20. The exchange rate on June 18 is 100 = P1. To reduce the
exchange rate risk that could increase the cost of the equipment in pesos, Bocaue pays P12,000 for a call option
contract. This contract gives Bocaue the option to purchase 80,000,000 at an exchange rate of 100 = P1 on
August 20. On August 20, the exchange rate is 93 = P1.
How much did Bocaue save by purchasing the call option?
a. P12,000
b. P48,215
c. P60,215
d. Bocaue would have been better off not to have purchased the call option.

11. Lara Company has a cycle time of 3 days, uses a raw and in process (RIP) account, and charges all conversion cost to
Cost of Goods Sold. At the end of each month, all inventories are counted, their conversion cost components are
estimated, and inventory account balances are adjusted. Raw material cost is backflushed from RIP to Finished
Goods.
The following information is for June.
Beginning balance of RIP account, including P3,000 of conversion cost
Beginning balance of finished goods account, including P10,000 of conversion cost
Raw materials received on credit
Direct labor cost, P375,000, factory overhead applied, P450,000
Ending RIP inventory per physical count, including P4,500 conversion cost
Ending finished goods inventory per count, including P 8,750 conversion cost
The material cost of (1)
a. (1) P 561,250 (2)
b. (1) P 562,500 (2)
c. (1) P 588,750 (2)
d. (1) P 563,750 (2)

P 29,250
30,000
562,500
32,000
26,250

the units completed and (2) the units sold are:

P 563,750
P 565,000
P 581,250
P 561,250

12. On January 1, 2014, Alaska Corporation purchased P1,000,000 10% bonds for P1,051,510 (including brokers
commission of P20,000). Interest is payable annually every December 31. The bonds mature on December 31,
2016. The prevailing market rate for the bonds is 9% at December 31, 2014. (Round off present value factors to
four decimal places)
If the bonds are classified as held-to-maturity (HTM), the amount to be reported on the entitys December 31, 2014
statement of financial position is
a. P1,034,340
c. P1,025,330
b. P1,035,630
d. P1,017,610

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13. Santo, Inc. acquired 30% of Nino Corp.'s voting stock on January 1, 2014 for P360,000. During 2014, Nino earned
P150,000 and paid dividends of P90,000. Santo's 30% interest in Nino gives Santo the ability to exercise significant
influence over Nino's operating and financial policies. During 2015, Nino earned P180,000 and paid dividends of
P60,000 on April 1 and P60,000 on October 1.
On July 1, 2015, Santo sold half of its stock in Nino for its fair value of P237,000. Thereafter, Santo, Inc. designated
the investment as available-for-sale. The remaining shares of Nino Corp. held by Santo, Inc. have a fair value of
P220,000 at December 31, 2015.
How much is the total amount to be recognized in Santo, Inc.s 2015 profit or loss related to this investment?
a. P 87,000
c. P123,000
b. P114,000
d. P158,500
14. Funan Industries purchases new specialized manufacturing equipment on July 1, 2013. The equipment cash price is
P79,000. Funan signs a deferred payment contract that provides for a down payment of P10,000 and an 8-year note
for P103,472. The note is to be paid in 8 equal annual payments of P12,934. The payments include 10% interest
and are made on June 30 of each year, beginning June 30, 2014.
The total interest expense for the year ended December 31, 2014 is
a. P6,900
c. P6,612
b. P6,599
d. P5,982
15. Roxanne Co. purchased equipment for P500,000. The equipment had an estimated 10-year service life. Roxannes
policy for 10-year assets is to use the 150% declining balance depreciation method for the first five years of the
assets life and then switch to the straight-line depreciation method. What amount should Roxanne report as
accumulated depreciation for equipment at the end of the sixth year?
a. P300,000
c. P278,147
b. P322,518
d. P311,425

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CLINCHER
1.

The following statements relate to CPA examination ratings. Which of the following is incorrect?
a. To pass the examination, candidates should obtain a general weighted average of 75% and above, with no
rating in any subject less than 65%.
b. Candidates who obtain a rating of 75% and above in at least four subjects shall receive a conditional credit for
the subjects passed.
c. Candidates who failed in four complete examinations shall no longer be allowed to take the examinations the
fifth time.
d. Conditioned candidates shall take an examination in the remaining subjects within two years from the
preceding examination.

2.

Analytical procedures used in the overall review stage of an audit generally include
a. Considering unusual or unexpected account balances that were not previously identified.
b. Performing tests of transactions to corroborate managements financial statement assertions.
c. Gathering evidence concerning account balances that have not changed from the prior year.
d. Retesting controls that appeared to be ineffective during the assessment of control risk.

3.

Which of the following most likely would not be considered an inherent limitation of the potential effectiveness of an
entitys internal control?
a. Incompatible duties.
c. Mistakes in judgment.
b. Management override.
d. Collusion among employees.

4.

Which statement is incorrect concerning biological assets and agricultural produce?

a.
Inventories comprising agricultural produce that an entity has harvested from its biological assets are
measured on initial recognition at fair value.
b.
Changes in fair value of a biological assets or an agricultural produce are included in the determination of
income of the current period.
c.
An unconditional government grant related to a biological asset that has been measured at fair value less cost
to sell should be recognized as income when the grant becomes receivable.
d.
Biological assets are measured at fair value less costs to sell at initial recognition and at each subsequent
reporting period.

5.

Which statement is incorrect concerning the reversal of an impairment loss?

a. The increased carrying amount due to reversal should not be more than what the depreciated historical cost
would have been if the impairment had not been recognized.
b. Reversal of an impairment loss is recognized as income in the income statement.
c. Adjust depreciation for future periods.
d. Reversal of an impairment loss for goodwill is recognized as income in the income statement.

6.

In cases of deductions and exemptions on income tax returns, doubts shall be resolved:
a. Liberally in favor of the taxpayer
c. Strictly against the government
b. Liberally in favor of the employer
d. Strictly against the taxpayer

7.

A and B are joint debtors of C for P2,000,000. As consent was obtained by C thru fraud.
a. C can collect the entire P2,000,000 from B
b. C can collect the entire P2,000,000 from B but the latter can recover from A P1,000,000.
c. A is liable only to C for P1,000,000 because he can interpose his defense of fraud.
d. B is liable to C for his share of P1,000,000.

8.

In national income terms, aggregate demand is the

a.
Demand for money by the community in a period of full employment.

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b.
c.
d.

9.

Total expenditure on capital goods by entrepreneurs during a period of full employment

Demand that is needed if a countrys economy is to operate at optimum level and the level of investment
is to be raised.
Total expenditure on consumer goods and investment, including government and foreign expenditure,
during a given period.

An auditor selects a sample from the file of shipping documents to determine whether invoices were prepared. This test
is performed to satisfy the audit objective of
a. Accuracy
c. Control
b. Completeness
d. Existence

10. Total net income over the life of an entity is

a. Higher under the cash basis than under the accrual basis.
b. Lower under the cash basis than under the accrual basis.
c. The same under the cash basis as under the accrual basis.
d. Not susceptible to measurement.

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