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Which of the following is not an intangible asset?
Indirect Labor
Labor costs not directly tied to the production of goods or services, such as maintenance staff and supervisors.
Work in Process
Goods partially completed in manufacturing, not yet ready for sale.
Raw Materials
The basic materials from which a product is made, used in the early stages of the production process.
Work in Process
Inventory that includes materials that have been partially completed, but not yet ready for sale.
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