Final answer:
Depreciating equipment is the correct answer as it is an internal economic event that involves adjusting the value of a company's assets over time within its financial records, without involving external transactions. Option d is correct.
Step-by-step explanation:
The question asks which of the listed options is an internal economic event. An internal economic event is an occurrence within a company that affects the financial position of the business but doesn't involve a direct transaction with external parties. Among the choices given:
- Collecting on accounts receivable is an external event, as it involves interaction with customers.
- Issuing stock is an external event, as it involves transactions with shareholders.
- Borrowing from a bank is an external event, as it involves dealing with a financial institution.
- Depreciating equipment is an internal event, as it reflects the allocation of the cost of tangible assets over their useful lives within the company's financial records, and does not require direct interaction with external entities.
Therefore, depreciating equipment is the correct answer because it is a process that takes place within the organization, reflecting a decrease in value of its assets over time due to wear and tear or obsolescence.