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Balance Sheet

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On the balance sheet page of the 2016 ufile software...

I started a new business this year. I bought a truck for business. I claimed the purchase of the truck. Do I now list it as an asset?  Is that asset amount the same as the purchase price from 9 months earlier?

 

Additionally, the accounts receivable portion. Do I populate a number in here only if I have outstanding A/R?

thanks.

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