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A business administrator in a school is determining how classes will be scheduled, which rooms will be allocated, and who will teach each subject in the curriculum. Which of the following management functions is illustrated in this scenario?
Percentage-Of-Completion Method
An accounting method that recognizes revenue and expenses of long-term contracts as a percentage of work completed during the period.
Completed-Contract Method
This is an accounting method that recognizes revenues and expenses from a long-term contract only when the contract is completed.
Deferred Tax Liability
A tax obligation that is recorded on the balance sheet but not yet due, arising from temporary differences between the accounting and tax treatment of transactions.
Temporary Differences
Differences between the tax base of an asset or liability and its carrying amount in the financial statements, which will result in taxable or deductible amounts in the future.
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