Hello! I'm happy to help answer any accounting questions you may have. To provide a comprehensive response, I will need you to ask a specific question related to accounting standards or guidance. Once you provide a question, I will directly address it, cite relevant standards using the [Source Name] format, explain the reasoning step-by-step, provide practical guidance on applying the standards, and note any limitations or assumptions in my response. Please let me know what specific accounting topic or issue you would like me to assist with.

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**References:**
- Source Name
