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Managers are often referred to as:
Liabilities
Financial obligations or debts that a company owes to others, which need to be settled over time through the transfer of assets, provision of services, or other economic benefits.
Assets
Economic resources owned or controlled by a business or an individual, capable of producing value and used to generate income or meet obligations.
Liabilities
Financial obligations or debts that a company owes to others, which must be paid in the future, including loans, accounts payable, and mortgages.
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