Examlex
Which of the following would NOT be affected by an accounting policy change involving the capitalisation of some repairs expenses?
Limited Liability Company
A business structure that combines the pass-through taxation of a partnership or sole proprietorship with the limited liability protection of a corporation.
Partnership
An association of two or more persons to carry on a business for profit.
Corporation
A legal entity recognized by law, distinct from its owners, with rights to own property, sue, and be sued.
De Jure Corporation
A corporation that is legally incorporated and recognized by the state as existing in accordance with law.
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