The balancing items in a financial planning model are variables that adjust to maintain the consistency of a financial model. They are also known as plugs.

Name: The balancing items in a financial planning model are variables that adjust to maintain the consistency of a financial model. They are also known as plugs.
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The statement is true. Balancing items are variables used to ensure consistency in financial models and are also referred to as plugs.

The Balancing Items in a Financial Planning Model Are Variables