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According to FASB ASC 830, Foreign Currency Matters, which of the following conditions would indicate that a foreign subsidiary's functional currency is the foreign currency?
Parallel Circuit
An electrical circuit in which components are connected so that the same voltage is applied to each component, but the total current is divided among the components.
Inductive Reactance
The opposition that an inductor presents to alternating current, due to its inductance, proportional to the frequency of the current.
Confederation Congress
The governing body of the United States under the Articles of Confederation, serving from 1781 to 1789, before the adoption of the Constitution.
Western Lands
Refers to the territories west of the Mississippi River in the United States, historically significant for expansion and settlement during the 19th century.
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