Which of the following should NOT be reported as Inventory in the balance sheet of...

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Accounting

Which of the following should NOT be reported as Inventory in the balance sheet of a large automobile dealership?

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Courtesy vans used for providing transportation for clients.

Auto parts (e.g., batteries, tires) that will be used/sold in the service department

Pickup trucks offered for sale.

Used cars taken in trade and offered for sale on the company's used-car lot.

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