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What is the equity-type account in the US federal government called? With what digit (number)...

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Accounting

What is the equity-type account in the US federal government called? With what digit (number) do the equity accounts start? Provide an example of an equity account for the federal government. What (if anything) is different between the equity accounts in for-profit companies and the federal government? If applicable, list an equity account in for-profit entities that are not in the federal government, or state if there are no such accounts.

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