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There are 3 specific assets (financial resources) normally found in a towns general fund accounting records that are also found in a for-profit companys accounting

There are 3 specific assets (financial resources) normally found in a towns general fund accounting records that are also found in a for-profit companys accounting records. What are they? There is one asset generally found on a for-profit set of financials that would never be found in a towns general fund. What is it?

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