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Who among the following developed the theory of the categorical imperative?
Ending Inventory
The total value of goods available for sale at the end of an accounting period, calculated as beginning inventory plus purchases minus cost of goods sold.
Net Income
The total profit of a company after all expenses and taxes have been deducted from revenues, indicating the actual profitability of the company over a specified time period.
Bad Debt Expense
The estimated amount of accounts receivable that a company does not expect to collect, treated as an expense on the income statement.
Depreciation Expense
The allocation of the cost of a tangible asset over its useful life, reflecting wear and tear, obsolescence, or decline in value.
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