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What are the conditions necessary for using fresh start reporting in reorganization?
Equipment
Tangible property other than land or buildings that is used in operations, such as machinery, computers, vehicles, and furniture.
Cost of Goods Sold
The outlays directly connected to the making of goods a company markets, comprising both material and labor expenses.
Net Income
The remaining income of a company after subtracting all costs and taxes from its total income.
Inventory
A collection of goods or materials a company holds for sale or production.
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