It will readily be seen that the cost of acquirement differs in one notable particular from each of the other costs, in that it represents what is known in mercantile and manufacturing accounts as the "cost price" - the actual value at some definite moment; while no item of any of the other "costs" affects the intrinsic value of the property. These differences in the five classes of costs are so radical as to necessitate an entirely different treatment for each on the books of account. Provision for such treatment is made on property ledgers shown in Forms 20 and 21 (Section 26), where the main accounts show the cost of acquirement of each piece of property, the total of which must agree with the Real Estate account in the general ledger.