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2. Under current GAAP, the rate of interest assigned to non-interest-bearing notes is a. the borrower's incremental borrowing rate. b. the lender's incremental borrowing rate.

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2. Under current GAAP, the rate of interest assigned to non-interest-bearing notes is a. the borrower's incremental borrowing rate. b. the lender's incremental borrowing rate. c. the interest rate for long-term government securities. d. the prime rate

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