Manna Company is a processor of cereals. The company purchased new equipment that will process cereal twice as fast as the old equipment. Thus, increasing the annual profit by over 20%. Which of these is NOT a characteristic of the new equipment. a. None of the those listed. b. The right of ownership must accrue to a specific individual or firm. c. There is no potential or rights to future benefits. d. The economic benefit must be the result of past transactions or events