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Summer in the Southern Hemisphere occurs when the Earth is closest to the Sun.
Capital Account Balances
The financial records that show the contributions, withdrawals, and ownership interest of investors in a company.
Initial Investment
The amount of money used to start a project, purchase an asset, or initiate operations in a new business.
Book Value
The value of an asset according to its balance sheet account balance, taking into consideration the cost of the asset minus depreciation.
Total Net Assets
The sum of all assets minus the liabilities, representing the owner's equity in a company.
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