Question: can you explain me why this is the answer 12. Recording which of the following assetsliabilities does not require the use of present value techniques?

can you explain me why this is the answer

12. Recording which of the following assetsliabilities does not require the use of present value techniques? A. Bonds. B. Pension obligations. C. Accounts receivable. no D. Lease obligations. E. All of the above require the use of present value techniques

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