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The Arbitrage Pricing Theory is commonly implemented with models that use things like:
Union Dues
Fees paid by workers to a union for membership and representation.
State Sales Tax
A tax imposed by a state on sales of goods and services, collected by the seller and passed on to the state government.
Sales Taxes Payable
A liability account that represents the amount of sales tax collected from customers by a business, which is owed to the government.
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