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Which of the following represents the correct order on the statement of cash flows?
Amortization
The gradual reduction of a debt or the spreading out of capital expenses for intangible assets over a period.
Plan Asset Value
The market value of assets that are held within a pension or retirement plan.
Discount Rate
The interest rate used in discounted cash flow analysis to determine the present value of future cash flows or in determining the interest rate charged to financial institutions for loans from the Federal Reserve.
Pension Plans
Financial programs established by employers to provide retirement income to employees.
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