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The correct reporting for hypertensive left heart failure:
Long-term Investments
Assets that a company intends to hold for more than one fiscal year, including stocks, bonds, real estate, and other financial instruments.
Intangible Assets
Non-physical assets that have value, such as intellectual property, brand recognition, and patents.
Prepaid Expenses
Payments for goods or services that will be received in the future, which are recorded as assets until they are actually used or consumed.
Adjusting Entry
A journal entry made at the end of an accounting period to align the books with the accrual basis of accounting.
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