Money serving as the ruler by which we measure values is money as a:

1. The third function is about measurement rather than exchange. 2. Money serves as a medium of exchange and as a store of value. 3. Third, money serves as a unit of account. 4. That means it is the ruler by which we measure values. _Source: OpenStax Principles of Macroeconomics for AP Courses 2e (CC BY 4.0), Ch 13 'Money and Banking'_