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All of the following are in the topsoil layer and contribute directly to processes occurring there except
Taxes Payable
Liabilities owed to government entities, representing taxes due to be paid by individuals or organizations.
Property Plant and Equipment
Long-term tangible assets held for business use and not expected to be converted to cash in the upcoming year.
Total Assets
The sum of all resources owned by a company as reflected on the balance sheet, including both current and non-current assets.
Accumulated Depreciation
Accumulated depreciation represents the total depreciation expense assigned to a fixed asset over its useful life, reducing its book value.
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