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Unearned Revenue Is a Prepayment That Requires an Adjusting Entry

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Unearned revenue is a prepayment that requires an adjusting entry when services are performed.


Definitions:

Gradual Behavior Change

A slow and systematic modification of behavior patterns over time.

Multiple Baseline Design

An experimental design that introduces the intervention at different times across settings, behaviors, or subjects to demonstrate control over the variables being examined.

Changing Criterion Design

An experimental design in which the effect of the intervention is demonstrated by how well the behavior matches a criterion that is systematically altered.

Reversal Design

A research design often used in behavior analysis, where a behavior is measured before and after an intervention, and then the intervention is withdrawn to see if behavior returns to baseline levels.

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