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Which of the following concepts is not coptured by one of the variables in A tman's Z - score? Select one: A . Current level

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Which of the following concepts is not coptured by one of the variables in A tman's Z-score?
Select one:
A. Current level of net operating assets
B. Current level of eificiency
C. Current level of liquidity
D. Current level of profitability
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