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________ is (are) found in the equatorial zone.
Financial Assets
Assets that derive value from a contractual claim, such as cash, stocks, bonds, and bank deposits.
Bad Debts Expense
An expense reported on the income statement, representing the estimate of receivables that are not expected to be collected.
Contra Account
An account used in the ledger to offset a related or a parent account, often showing the amount of reductions or adjustments to the main account.
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