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The center of gravity technique does not take into consideration the:
FASB
stands for the Financial Accounting Standards Board, which is responsible for establishing accounting and financial reporting standards in the United States.
Total Liabilities
The combined debts and obligations that a company owes to outside parties at any given time.
Total Assets
The sum of all assets, both current and noncurrent, owned by an entity, reflecting the total resources at its disposal.
Stockholders' Equity
The portion of the balance sheet that represents the equity or ownership interest of shareholders in a company.
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