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A blocking high is caused by:
Accruals
Adjusting entries for either accrued revenues or accrued expenses.
Deferrals
Adjusting entries for either prepaid expenses or unearned revenues.
Asset's Cost
The original financial value of an asset, including purchase price and any expenses incurred to get the asset ready for use.
Expired
Refers to resources or benefits that have been fully used and cannot contribute to future operations.
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