The following list includes activities that are performed in a CPA firm.Classify each activity as value-added or non-value added. 
Definitions:
Immediate Instructions
Immediate instructions are commands executed directly and instantly within a control program, often affecting control logic or operations without delay.
Scan Time
The time it takes for a programmable logic controller (PLC) to read inputs, execute its program, and update outputs.
Rungs
In the context of ladder logic programming for PLCs, Rungs represent individual instructions or sets of instructions executed sequentially, structured like the rungs of a ladder.
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