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Consider the following class hierarchy: Which of the following code fragments is NOT valid in Java?
Downstream Costs
Costs incurred after the production phase, such as distribution and marketing expenses, as well as after-sales service costs.
Upstream Costs
Expenses incurred in the early stages of the production process, which can include exploration, development, and extraction in the oil and gas industry.
Inventory Valuation
The method used to calculate the cost of goods sold and ending inventory value for financial reporting.
Accounting Period
A specific period of time covered by accounting records and financial statements, usually a year or a quarter, used to measure financial performance.
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