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In the analysis of variance procedure (ANOVA) , "factor" refers to
Equity
The residual interest in the assets of a company after deducting liabilities, representing the ownership interest of shareholders.
Note Payable
An obligation in the form of a promissory note, which requires the borrower to pay back the loan or debt to the lender at a future date.
General Journal
The primary accounting record used to record all types of transactions not assigned to other journals.
Equipment
Tangible property that is used in the operations of a business and has a useful life of more than one year.
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