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All of the following are primary events that typically lead to changes in book value of shareholders' equity except :
Blu-ray Discs
High-definition optical disc format used for data storage and as a medium for video playback.
DVDs
Digital Versatile Discs, a type of optical storage media used for playing movies, software, and other data.
Efficiency
Optimal allocation of resources to ensure the best possible outcome or utility with minimal waste or inefficiency.
Efficiently Allocated
The optimal distribution of resources among different possibilities to maximize productivity and utility.
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