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Natural Resources
Materials or substances such as minerals, forests, water, and fertile land that occur in nature and can be used for economic gain.
Commercial Substance
A characteristic of a transaction indicating that it will result in a significant change in the economic circumstances of a business.
Future Cash Flows
The amount of money that is expected to be received or paid out by a business in the future.
Exchange of Assets
Transactions where businesses or individuals trade assets of similar value, such as property, equipment, or securities.
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