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For each of the following, identify in Column 1 the category to which the account belongs, in Column 2 the normal balance for the account, in Column 3 the financial statement in which the account balance is reported, and in Column 4 the account's nature (permanent/temporary).
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Profit-Maximizing Entrepreneur
An entrepreneur who aims to achieve the highest possible profit through business operations.
Interest Rate
The percentage charged by lenders to borrowers for the use of money, or the rate earned on investments, reflecting the cost of borrowing or the yield on investments.
Investment Project
A project involving the expenditure of capital in order to generate returns or benefits over time.
Present Discounted Value
The current value of a future amount of money or stream of cash flows, adjusted for the time value of money.
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