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Which of the following types of fractures is the simplest type?
Retroactive Changes
Adjustments made to records, policies, or financial statements that apply to previous periods.
Loss on Disposal
The financial loss incurred when an asset is sold for less than its book value.
Accumulated Depreciation
The cumulative depreciation of an asset up to a single point in its life, representing how much of the asset's value has been used up.
Gain Reported
The difference reported in financial statements when the sale price of an asset exceeds its book value.
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