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17-53 Which of the following balance sheet entries is not a part of liability management?
Investment Account
An account held at a financial institution that is used to hold securities, cash, and other investments in the financial markets.
Significant Influence
The capacity of an investor to affect the financial or operating policies of an investee, typically through ownership of a significant but not majority share.
Retained Earnings
The portion of a company's profit that is held or retained and not paid out as dividends to shareholders.
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