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When constructing a pro forma statement, net working capital generally varies:
Shoreline
The boundary line where land meets ocean or sea, often changing due to tides and erosion.
Waves
Oscillations that transfer energy through a medium, including water waves, sound waves, and electromagnetic waves.
Offshore Currents
Ocean currents that move away from the shore, influenced by winds, Coriolis effect, and differences in water density.
Tides
The rise and fall of sea levels caused by the gravitational forces exerted by the Moon, Sun, and rotation of the Earth.
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