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The primary basis for the classification of assets and liabilities in the balance sheet is:
Whales
Large marine mammals belonging to the order Cetacea, known for their intelligence, social nature, and in many species, their impressive size.
Hunting Behaviour
The methods or strategies used by predators to capture or kill prey, often evolved over generations to increase efficiency.
Avoidance Behaviours
Actions taken to escape from or prevent an anticipated threat or discomfort.
Bats
Mammals capable of true flight, known for their echolocation abilities and diversity across global ecosystems.
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