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Which of the following characteristics does NOT apply to thermal conductivity?
Receivables
Money owed to a business by its clients or customers for goods or services that have been delivered but not yet paid for.
Artistic Works
Original items or creations, like paintings, music, literature, etc., often protected by copyright law.
Capital Assets
Long-term assets such as property, plant, and equipment that are used or held for investment purposes, the sale of which results in capital gains or losses.
Gift
Something voluntarily transferred by one person to another without compensation.
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