can someone explain how do we know if an account doesnt appear in the statement of finantial position. like for example in this question why did we say that share capital is an equity but depreciation expense and service revenue are NA even though they are also equity

financial^

> DO IT! The following accounts were taken from the financial statements of Callahan Company CL Salaries and wages payable LTI Investment in real estate NA Service revenue PPE Equipment CL Interest payable PPE Accumulated depreciation- . Goodwill equipment -CA_ Short-term investments NA_ Depreciation expense _NCL_ Mortgage payable (due E Share capital-ordinary in 3 years) 3 _CL__ Unearned service revenue Match each of the following accounts to its proper statement of financial position classification, shown below. If the item would not appear on a statement of financial position, use "NA." Current assets (CA) Current liabilities (CL) Long-term investments (LTI) Non-current liabilities (NCL) Property, plant, and equipment (PPE) Equity (E) Intangible assets (IA) LO 6 4-36 0