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Which of the following would not be an adjustment to net income using the indirect method?
Mood
A temporary state of mind or feeling that influences an individual's emotional state and perceptions.
Metaphors
Figures of speech that involve comparing one thing to another, typically for the purpose of explanation or clarification.
Abstract Concepts
Ideas or notions that do not have a physical or tangible existence but exist as thoughts or ideas in the mind.
Concrete Concepts
Ideas or terms that refer to tangible, physical objects or phenomena that can be observed directly.
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