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The absolute threshold is:
Originally Reported
Originally reported refers to the initial financial figures or data that were officially announced or published by a company or organization.
Prepaid Revenue
Income received by a company for goods or services to be delivered or performed in the future, recorded as a liability on the balance sheet until earned.
Depreciation Expense
The allocated amount of the cost of a tangible or physical asset over its useful life, reflecting the decrease in the asset’s value due to use and/or age.
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