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Which of the following is not a necessary condition for the Coase theorem?
Sales Adjusted
The revision of sales figures to reflect returns, allowances for damaged goods, or changes due to promotional strategies, providing an accurate net sales number.
Cash Basis
An accounting method where revenues and expenses are recognized only when cash is received or paid, respectively, not when the transactions occur.
Cost of Goods Sold
The total direct costs attributable to the production of goods sold in a company.
Cash Basis
An accounting method that records revenues and expenses when they are actually received or paid, respectively.
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