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According to the PRECEDE-PROCEED Model, a predisposing factor could be:
Gain Recognition
The process of recording increases in asset value, typically when assets are sold for more than their book value.
Consolidated Income Statement
A financial statement that combines the income, expenses, and profits of a parent company and its subsidiaries to present the overall performance.
Subsidiary Sold Land
An event where a company owned by another company sells a piece of real estate.
Consolidated Sales
The total sales revenue of a parent company and its subsidiaries, reported as one figure in the consolidated financial statements.
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