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Which of the following is not part of the information criteria as defined by COBIT?
Revenue Accounts
Accounts that track the income generated by a company from its normal business operations, such as sales of goods or services.
Debit Balances
Accounts in a company's ledger that have a positive balance in a debit account or a negative balance in a credit account, typically assets and expenses.
Liability
A financial obligation or debt that a company owes to another entity.
Asset
Resources owned or controlled by a business or an individual that are expected to produce economic value or future benefits.
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