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According to Everett Rogers, the goal of the diffusion researcher and the marketer are to shorten the time lag between:
Accounting Period
A specific period of time in which financial transactions are recorded and financial statements are prepared.
Prepaid Rent Expense
An account representing rent payments made in advance for future periods, which is gradually expensed over the benefit period.
Contra-Asset
An asset account where the balance is expected to be a debit balance but is instead a credit balance, such as accumulated depreciation.
Worksheet
A spreadsheet used by accountants to prepare adjusting entries, financial statements, and to ensure the accounts balance before closing.
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