In this task, you're given a statement, and three sentences as choices. Your job is to determine which sentence clearly disagrees with the statement. Indicate your answer as '1', '2', or '3' corresponding to the choice number of the selected sentence.

Statement: Heritage assets shall be reported in terms of physical units rather than cost, fair value, or other monetary values. Choices: 1. Heritage assets will be reported in terms of physical units of dollars. 2. Heritage assets will be reported in terms of physical units. 3. Heritage assets will be reported in terms of philosophical units.
3