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The conceptual framework for free cash flows separates all assets and liabilities into the following categories:
Bystander Effect
A social psychological phenomenon in which individuals are less likely to offer help to a victim when other people are present.
Actor-Observer Effect
The tendency to attribute one's own actions to external factors, while attributing others' actions to their personality.
Primacy Effect
The psychological phenomenon whereby the first items presented in a list are remembered more easily than those in the middle.
Recency Effect
A memory bias that occurs when the most recently presented items or experiences are more likely to be remembered than those presented earlier.
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