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If the utilization rates of capital and labor are procyclical,then
Equipment
Tangible assets used in the operation of a business, not intended for sale.
Selling Price
The price at which a product or service is sold to customers, determining the revenue generated from sales activities.
Note Payable
A written promise to pay a specified sum of money, usually with interest, by a certain date.
Financing Activities
Transactions related to raising capital and paying back investors, including issuing equity and debt as well as dividend payments.
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