a$.$ Decreases in equity except those that result from expenses or distributions to owners.

b$.$ Obligation to transfer economic benefits.

c$.$ Increases ownership interest.

d$.$ Declares and pays cash dividends to owners.

e$.$ Increases in net assets in a period from nonowner sources.

t$.$ Items characterized by service potential or future economic benefit.

g$.$ Equals increase in assets less liabilities during the year, after adding distributions to owners and subtracting investments by owners.

h$.$ Arises from income statement activities that constitute the entity's ongoing major or central operations.

L$.$ Desidusl interest in the assets of the enterprise after deducting its liabilities.

Increases assets during a period through the sale of product.

k$.$ Includes all changes in equity during the perfod, except those reaulting from investments by