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Which one of the following declaration statements is not a value type?
Balance Sheet Accounts
Accounts that appear on the balance sheet, representing a company's assets, liabilities, and equity at a specific point in time.
Stockholders' Equity
Represents the ownership interest of investors in a corporation, calculated as total assets minus total liabilities.
Normal Debit
An account entry that increases asset or expense accounts, or decreases liability, equity, or revenue accounts, reflecting in the left column of a double-entry accounting system.
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