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If legal rule creates a presumption then it is a(n) :
Balance Sheet
A financial statement that summarizes a company's assets, liabilities, and shareholders' equity at a specific point in time, showing the balance of income and expenditure over the preceding period.
Assets Decrease
Assets decrease refers to a reduction in the total value of a company’s assets, which can result from factors like asset sales, depreciation, or impairments.
Cost of Goods Sold
The direct financial outlays for making the goods a company offers for sale, including the cost of materials and labor.
Supplies Account
An account used to track the costs of supplies that have not been consumed by the end of an accounting period.
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