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Which of the following would you NOT include when calculating the closing balance of PP&E? a)PP&E acquired through acquisitions. b)Cash capital expenditures. c)PP&E acquired under

Which of the following would you NOT include when calculating the closing balance of PP&E?

a)PP&E acquired through acquisitions.

b)Cash capital expenditures.

c)PP&E acquired under capital or finance leases.

d)Changes in working capital.

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