Accountants do not include assets on balance sheets if: (a) They are owned by someone else. (b)

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Accountants do not include assets on balance sheets if:

(a) They are owned by someone else.

(b) They are controlled by someone else.

(c) They are expected to be sold soon.

(d) Their replacement cost exceeds their book value.

(e) They have no clear market value.

(f) All of the above.

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