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The tense of a verb indicates the time of the action or state of being that is expressed by theverb. ... All basic forms are derived from the principal parts: present (base), present participle (be verb plus -ing), past (-ed), and past participle (-en plus have, had, has).

Action Or State

The verb is the heart of a sentence - every sentence must have a verb. ... In the sentence She is a smart girl, there is no action but a state of being expressed by the verb is. The word be is different from other verbs in many ways but can still be thought of as a verb.

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