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Phlebotomist training in the performance of arterial punctures should include all of the following except:
Accrued Salaries
Salaries that have been incurred but not yet paid, representing a liability for the company until payment is made.
Salaries Payable
A liability account that represents amounts owed to employees for services rendered but not yet paid.
Salaries Expense
The total amount paid to employees for services rendered during a specific period, classified as an operating expense.
Residual Value
The estimated salvage value of an asset at the end of its useful life, used in calculating depreciation expense.
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