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                    "text": "13 – Investments – current – each investment account needs a unique account code"
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                    "text": "15 – Prepaid expenses"
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            "text": "Noncurrent assets are resources owned that are not easily converted to cash within a year."
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                    "text": "16 – Capital assets – Property, plant, and equipment are capital assets with a useful life of more than one year acquired for use in the operation of the entity and not held for resale (Account type 16)"
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