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Intangible assets are classified on the balance sheet as:
Net Investment Income
The difference between the revenue from investment assets and the expenses associated with managing and making those investments.
Foreign Assets
Properties, investments, or other financial assets located in countries outside of the investor's residence country.
Financial Account
The record of a country’s international transactions involving purchases or sales of financial and real assets.
Merchandise Trade Balance
The difference between a country's exports and imports of physical goods, indicating a trade surplus or deficit.
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