Final answer:
Assets are classified as current and non-current on a balance sheet, while Equity represents the owner's stake in the business.
Explanation:
Assets on a balance sheet are classified into current assets and non-current assets. Current assets include cash, accounts receivable, and inventory; non-current assets include property, plant, and equipment.
Equity or patrimonio represents the value of the owner's stake in the business. It comprises common stock, retained earnings, and other comprehensive income.
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