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Open itExhibit 2. Common Accounts
Assets
Cash and cash equivalents
Accounts receivable, trade receivables
Prepaid expenses
Inventory
Property, plant, and equipment
Investment propertOriginal toplevel document
3.1. Financial Statement Elements and Accountsounting periods), and sales returns and allowances (an offset to revenue reflecting any cash refunds, credits on account, and discounts from sales prices given to customers who purchased defective or unsatisfactory items).
<span>Exhibit 2. Common Accounts
Assets
Cash and cash equivalents
Accounts receivable, trade receivables
Prepaid expenses
Inventory
Property, plant, and equipment
Investment property
Intangible assets (patents, trademarks, licenses, copyright, goodwill)
Financial assets, trading securities, investment securities
Investments accounted for by the equity method
Current and deferred tax assets
[for banks, Loans (receivable)]
Liabilities
Accounts payable, trade payables
Provisions or accrued liabilities
Financial liabilities
Current and deferred tax liabilities
Reserves
Unearned revenue
Debt payable
Bonds (payable)
[for banks, Deposits]
Owners’ Equity
Capital, such as common stock par value
Additional paid-in capital
Retained earnings
Other comprehensive income
Minority interest
Revenue
Revenue, sales
Gains
Investment income (e.g., interest and dividends)
Expense
Cost of goods sold
Selling, general, and administrative expenses “SG&A” (e.g., rent, utilities, salaries, advertising)
Depreciation and amortization
Interest expense
Tax expense
Losses
For presentation purposes, assets are sometimes categorized as “current” or “non-current.” For example, Tesco (a large European retailer) prese