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Which level provides an abstract view of data and the operations that manipulate them?
Statement
A written record detailing the financial performance or position of a company at a specific point in time.
Multiple-Step Income Statement
An income statement that separates operating revenues and expenses from non-operating ones, highlighting various components of net income.
Fiscal Year
A one-year period that companies and governments use for financial reporting and budgeting, which may not necessarily align with the calendar year.
December 31
December 31 is the last day of the year in the Gregorian calendar, commonly known as New Year's Eve.
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