If the fair value of the PP and E acquired is more readily determinable than that of the PP and E surrendered, the cost is the fair value of the PP and E acquired.
The cost of the PP and E is the value of the PP and E acquired.
There is no way to determine the value of PP and E.
It is dark outside.
A man is speaking to a group of people.
A person with a white shirt and helmet riding a bike through the woods
A man is kiyaking.
Autun was founded many years ago.
Thorn and Vrenna stood behind Jon.