by JonathanSchneider Sun Nov 30, 2008 2:01 am
The only way that "declining values" could be singular is if it could be considered a singular entity. Which it cannot. This must be plural.
There are some cases where plural-looking things are singular. Take, for instance, "making friends is fun." Here the whole phrase "making friends" is the subject. In the example you provided above, however, the word "declining" simply modifies the values.