Examlex
Which of the following is not a part of the planning step when building a spreadsheet model?
Salaries
Payments made to employees for their services over a specified period, typically expressed on an annual basis.
Total Assets
The sum of all resources owned by a company that are expected to provide future economic benefits.
Capital Account
A financial statement account that shows the equity ownership of shareholders or owners in a company.
Owners' Equity
The residual interest in the assets of an entity after deducting liabilities, representing the ownership's value in the company.
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