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The paragraph below is developed by a specific mode or pattern. Read the paragraph; then answer the questions.
(1) Achieving the position of attention ⎯ a key position in all military movements ⎯ is not as simple as most people think. (2) To obtain this position, a person must first bring his or her heels together and in line, toes forming a forty-five-degree angle. (3) The person then rests his or her weight equally on the heels of both feet and straightens the legs without locking the knees. (4) Next, he or she stands erect, hips level, chest lifted and arched, shoulders square and even. (5) The head should be erect and square, eyes to the front, chin drawn in so that the head and neck are vertical. (6) Finally, the arms should be straightened with fingers curled so that the tips of the thumbs are touching the index fingers. (7) The thumb should rest along the seams of the pants. (8) Like everything else in military life, the position of attention has a format that must be followed. Select the type of development the writer of this paragraph has used.
Fair Value
The price that would be received for selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
Profit Or Loss Model
A financial model that calculates the difference between a company’s revenues and its expenses, helping understand its profitability over a certain period.
Unrealized Gains
Increases in the value of assets that have not yet been sold, and therefore, the gains have not been realized or reflected in the income statement.
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