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Chapter $4$ of the online text discusses balance sheet classifications. Companies will group their assets into categories. For example, the balance sheet may be presented with some of the following categories:

Cash

Accounts Receivable

Inventory

Fixed Assets

Within the cash account, for example, the company may have several different bank accounts that all rollup into this one cash number. Certain industries may have some unique classifications. The airline industry usually breaks out their Fixed Assets so that readers can see certain items related to the airplanes. Has anyone seen similar or unique items from a workplace that you might have worked at$?$b