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All the following are community characteristics that can affect program implementation except:
Accounting Standpoint
A perspective or basis from which financial transactions and conditions are analyzed or assessed.
Long-Term Prepayment
Payments made in advance for expenses that will be recognized over a period longer than one year.
Book Value
The net value of a company's assets minus its liabilities and preferred stock, often used to determine the potential value of a company if it were to be liquidated.
Carrying Value
The book value of an asset or liability on a company's balance sheet, calculated as the original cost minus depreciation or amortization.
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