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Filter-feeding is used by
Adjusting Entries
Journal entries made at the end of an accounting period to allocate income and expenditures to the period in which they actually occurred.
Business Combination Valuation Entries
Accounting entries made to reflect the fair market values of assets acquired and liabilities assumed in a business combination.
Depreciation Expense
The systematic allocation of the cost of a tangible asset over its useful life, recognizing the decrease in value of the asset over time.
Inventory Account
An account on a company’s balance sheet that represents the value of the goods that are ready for sale but have not yet been sold.
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