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In the ZETA model for bankruptcy classification that tried to improve on the original z-score model. Which of the following reporting adjustments were not made?

In the ZETA model for bankruptcy classification that tried to improve on the original z-score model. Which of the following reporting adjustments were not made? Choose one.

Adjusted for LIFO reserves.

Deducted Goodwill and intangibles

Capitalized research and development costs

Consolidated of non-consolidated subsidiaries

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