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What are Phatak and Habib's immediate context factors?
Accrued Revenues
Revenues that have been earned (through the delivery of goods or services) but not yet received in cash or recorded.
Goods
Physical items that are produced or purchased for sale by a business.
Deferred Expenses
Costs that have been incurred but not yet expensed in the income statement because they will benefit more than one accounting period.
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