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The basic notion of the Code of Hammurabi was
Cash
Money in the form of bills or coins; represents the most liquid form of assets available.
Building
A structure with walls and a roof, such as a house or factory, designed for various uses.
Investment
Allocation of resources, such as capital or time, in the expectation of generating an income or profit.
Line-By-Line Method
The line-by-line method is a technique used in consolidating the financial statements of a parent company and its subsidiaries, where each item of the subsidiary is added line by line to those of the parent.
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