[Solved] According to the FASB's conceptual framework, the process of reporting an item in the financial statements of an entity is A) recognition. B) realization. C) allocation. D) matching. Hilum: A depression or fissure where structures such as blood vessels and nerves enter an organ. Urine Collects: Describes the process in the kidneys where the urine is accumulated in the renal pelvis before being passed into the bladder. Microscopic Structure: The detailed architecture of an object that is too small to be seen with the naked eye, often requiring a microscope for examination. Plane of Section: A specific direction through a body or structure to expose a surface for study.