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Which of the following is not a component of the moral arena?
Raw Materials
Basic materials that are used in the production process of manufacturing goods, including metals, oil, grains, and other commodities.
Cash Discounts
Incentives offered by sellers to buyers for paying their invoices early, typically a percentage reduction in the invoice amount.
Cash Budget
A forecast of cash receipts and disbursements for the next planning period.
Pro Forma Statement
A financial statement based on hypothetical scenarios or assumptions, used for planning and decision-making purposes.
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