Marketable securities carried at cost (equity securities and debt securities not intended to be held until maturity).
Inventories carried at cost
Prepaid expenses such as insurance, advertising, and rent
Property, plant, and equipment
Accumulated depreciation on property, plant, and equipment
Patents, trademarks, licenses, and formulas
Other intangible assets
Deferred charges and credits, except policy acquisition costs for life insurance companies
Preferred stock carried at issuance price
Revenues and expenses related to nonmonetary items
Cost of goods sold
Depreciation of property, plant, and equipment
Amortization of intangible items such as goodwill, patents, licenses, etc.
Amortization of deferred charges or credits, except policy acquisition costs for life insurance companies
Source: FAS 52.