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Several studies suggest that children scale their drawings such that:
Liability
Obligations or debts that an entity owes to others, which must be settled through the transfer of assets or services.
Services Performed
Tasks or work completed, particularly in the context of professional or commercial services.
Depreciation Expense
An accounting method used to allocate the cost of a tangible asset over its useful life, representing how much of an asset's value has been used up over a period.
Accumulated Depreciation
The cumulative total of the depreciation expense allocated for a physical asset from the time it was first utilized.
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