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From their review, which of the following did Capitani et al. (2003) not conclude to be supported by good evidence as a separate category in memory?
Operating Segments
Components of an enterprise that engage in business activities earning revenues and incurring expenses, whose operational results are regularly reviewed by the entity's chief operating decision maker.
External Customers
Individuals or entities that purchase goods or services from a business but are not part of the organization itself.
Revenue Test
A criterion used to determine the recognition of revenue in accounting, which stipulates that revenue can be recognized when it is probable that future economic benefits will flow to the entity and these benefits can be measured reliably.
Profit or Loss Test
A method used to determine the effectiveness and efficiency of a business by comparing its profits or losses over a specific period.
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