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A way to prevent unauthorised access to computer systems is:
Fair Value
An estimate of the price at which an asset or liability could be exchanged in a current transaction between willing parties, other than in a liquidation sale.
Liability Recognition
The process of recording liabilities on the financial statements, ensuring that all existing debts and obligations of a company are reported in accordance with accounting principles.
Note Receivable
A financial asset representing a promise to receive a definite amount of money at a future date, typically with interest.
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