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Miranda warnings are not required for field sobriety tests.
New Equipment
Capital assets recently acquired by a company for use in its operations, potentially enhancing productivity or efficiency.
Building Account
An account used to record the costs associated with the construction or purchase of a building over time, which may include materials, labor, and overhead.
Land Purchased
The act of buying land, which is considered a fixed asset and is recorded on the balance sheet at cost, without depreciation.
Intangible Asset
An asset that lacks physical substance, such as patents, trademarks, and goodwill, and provides economic benefits to its owner.
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