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The STORCH diseases include all of the following EXCEPT:
Opening Retained Earnings
The balance of retained earnings at the beginning of a financial period, carried forward from the end of the previous period.
Cost of Goods Sold
The direct costs attributable to the production of the goods sold by a company, including material and labor costs.
Income Tax Expense
Income tax expense is the amount of money that a company reports as an expense for paying federal, state, and foreign income taxes.
Consolidation Entries
Journal entries made in the preparation of consolidated financial statements to adjust for inter-company transactions and balances.
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