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The modified accrual basis is a distinct system of accounting that:
Crowdsourcing
The practice of obtaining information, ideas, or content by soliciting contributions from a large group of people, especially from an online community.
A social networking platform that enables users to send and read short 280-character messages called "tweets," fostering public or private communication.
Social Networking
The use of dedicated websites and applications to interact with other users, or to find people with similar interests to oneself.
Hashtags
Symbols used on social media to categorize content and facilitate search for topics or themes.
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