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The conceptual framework for free cash flows separates the balance sheet equation into the following categories:
Poorly Programmed Software
Software that contains flaws or errors due to inadequate development practices, leading to performance issues or vulnerabilities.
Personnel Problems
Issues or conflicts arising among staff members within an organization, impacting performance and morale.
Double-entry Bookkeeping
An accounting method that records each transaction as both a debit and a credit in two separate accounts, ensuring the total debits equal the total credits.
Single-entry System
A bookkeeping method where each financial transaction is recorded with only one entry to the accounting records, often lacking the detailed accuracy of double-entry accounting.
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