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Which of the following statements is INCORRECT regarding the Balance Sheet?

Which of the following statements is INCORRECT regarding the Balance Sheet?

a)
The balance sheet reports the results of operations over a period of time (rather than a point-in-time)

b)
The accounting identity is key to the balance sheet

c)
The balance sheet reports the assets of an organization and how those assets are financed

d)
The balance sheet reports accumulated depreciation as a subtraction from assets

 
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