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All of the following would involve a debit memorandum except
Exist Physically
To have a presence or form that can be touched, seen, or felt in the material world.
Minerals
Naturally occurring inorganic substances with a definite chemical composition and, usually, a distinct crystalline form.
Real Estate
Property consisting of land and the buildings on it, along with its natural resources such as crops, minerals, or water.
Trade Fixtures
Items attached to a rented space or building by a tenant, used in conducting business, that can typically be removed upon lease termination.
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