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A relation is in second normal form (2NF) if it is in first normal form (1NF) and:
Financing Activities
Transactions and events where a company raises capital and repays investors, including issuing debt and equity as well as dividend payments.
Resources
Economic or productive assets that can be utilized by an organization or individual to generate income or value, including natural, human, and financial resources.
Land
An asset category representing the ground a company owns, used for business operations but doesn’t depreciate over time.
Buildings
Physical structures owned by a business, classified as fixed assets on the balance sheet.
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