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According to classic test theory, the reliability of an assessment is empirically assessed using all of the following methods except for:
Working Capital
The difference between a company's current assets and current liabilities, indicating the amount of liquid assets the company has available to build its business.
Net Investment
The total amount spent by a company on acquiring new assets, after subtracting disposals, intended to enhance the business’s earning capacity.
Plant Expansion
Plant expansion involves the process of enlarging a company's physical facilities, such as manufacturing plants or service centers, aiming to increase production capacity or operational efficiency.
Marginal Tax Rate
The rate at which an additional dollar of income would be taxed, pertaining to the highest tax bracket of an individual or entity.
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