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Johnson and Powers hold that allowing artifacts to have agency:
Noncash Assets
Assets owned by a business that cannot be easily converted to cash, such as property, plant, and equipment.
Loss on Realization
A financial loss recognized when liquidating assets yields less value than initially recorded on the books.
Income Ratio
A financial metric comparing some form of an entity's income to another, providing insights into financial stability, profitability, or performance.
Capital Account Balances
The amounts recorded in the equity section of the balance sheet, representing owners' contributions and retained earnings in a business.
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