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When doing financial statement reformulation (assume we're valuing a manufacturing company), which one of the following should be classified as financial (rather than operating)? defined

When doing financial statement reformulation (assume we're valuing a manufacturing company), which one of the following should be classified as "financial" (rather than "operating")?

defined benefit pension plan service cost

equity method investments

income from discontinued operations

unrealized gains on available-for-sale securities

defined contribution pension plan expense

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