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In treating Obsessive-Compulsive Personality Disorder (OCPD) in psychotherapy:
Accrued Fees
Fees that have been incurred but not yet paid, recognized in the financial statements according to the accrual basis of accounting.
Dividends Paid
The portion of a company's earnings distributed to its shareholders as a return on their investment.
Consolidation Adjustments
Journal entries made to eliminate the effects of intercompany transactions when preparing consolidated financial statements.
Temporary Differences
These are differences between the book value of assets and liabilities and their tax values that will result in taxable or deductible amounts in the future.
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