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The conceptual framework for free cash flows separates all assets and liabilities into the following categories: A. Current and non-current B. Monetary and non-monetary C.

The conceptual framework for free cash flows separates all assets and liabilities into the following categories:

  • A. Current and non-current

  • B. Monetary and non-monetary

  • C. Operating and non-operating

  • D. Operating and financial

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