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The difference between a subspecies and biotype is:
Debits
Entries that are recorded on the left side of accounting ledgers and journals, representing increases in assets or expenses or decreases in liabilities, equity, and income.
Assets
Resources owned by a company or individual that have economic value and can provide future benefits.
Liabilities
Liabilities refer to financial obligations or debts that a company owes, which are expected to be settled through the transfer of assets, provision of services, or other economic benefits.
Account
A record summarizing all the transactions pertaining to a single item in the accounting equation.
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