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The ability of worms and jellyfish to learn is notable because they each have:
Land Improvements
Enhancements made to a piece of land to increase its value, such as landscaping, fencing, and installing utilities, which are usually depreciated over time.
Financial Statement
A written record that conveys the business activities and the financial performance of a company, including balance sheets, income statements, and cash flow statements.
Depreciation
The methodical distribution of the expense of a physical asset throughout its lifespan, indicating the decrease in its value as time passes.
Asset
An economic resource owned or controlled by an individual or organization that is expected to produce future benefits.
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