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Which of the following is NOT classified as an alveolate?
Noncontrolling Interest
The portion of equity in a subsidiary not directly or indirectly owned by the parent company.
Cash Dividends
Dividends paid in the form of cash to a company's shareholders from its current or accumulated earnings.
Additional Paid-In Capital
The amount of money that shareholders have paid in excess of the par value of the shares, representing a source of non-debt based capital for the company.
Goodwill
A non-physical asset created when acquiring a business at a cost higher than the fair value of its identifiable net assets.
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