In the extended discussions over the properties of impeached Chief Justice Renato Corona, what matters most in trying to prove corruption is acquisition cost. Senate President Juan Ponce Enrile told senators, prosecutors and defense counsels on Day 30 of the impeachment trial that fair market value, assessed value and current fair market value were irrelevant. Defense counsels said they wanted to establish that the amoutns declared by Corona in his Statement of Assets, Liabilities and Net Worth (SALN) had legal basis. Corona did not declare in his SALNs the acquisition cost of his properties. Details can be read here.