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A sphincter has
Noncurrent Asset
Long-term assets that are not expected to be converted into cash or used up within one year or the operating cycle, such as buildings or equipment.
Noncash Activities
Transactions that do not involve the direct inflow or outflow of cash, affecting non-cash balance sheet accounts.
Investing Activities Section
Part of the cash flow statement that shows the cash spent on and received from investments in assets, loans, and other business activities.
Book Value
The value of an asset as recorded on a company’s balance sheet, representing the cost of the asset minus accumulated depreciation.
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