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The recognition criteria that must be satisfied under the Conceptual Framework for an expense to be included in the income statement is:
Autoclaved Load
Items that have been sterilized in an autoclave, a machine that uses steam under pressure to kill bacteria, viruses, and other pathogens.
Steam Temperature
Steam temperature is the temperature at which water vaporizes to become steam, varying based on pressure but typically around 100°C (212°F) at sea level.
Sterilized
Made free from all living microorganisms and their spores, typically through methods like autoclaving, irradiation, or chemical sterilization.
Vaginal Specula
Instruments used in medical procedures to dilate the vagina for examination of the vagina and cervix.
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