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Under the Bruton rule, which resulted from Bruton v.United States (1968) , a defendant's Sixth Amendment right to confront and cross-examine witnesses against him or her is violated if:
Noncash Item
Transactions or items that appear on an income statement or in financial statements but do not affect cash flow, such as depreciation and amortization.
Financing Activities
Transactions related to raising capital and repaying investors, included within the cash flow statement.
Creditors
Individuals or institutions that lend money or extend credit, and to whom an entity owes money.
Long-Term Debt
Financial obligations of a business or an individual that are due more than one year in the future.
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