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Under the accrual method of accounting,the two tests to determine when income must be reported and expenses deducted are the all-events test and the economic performance test.
Time Out
A behavior modification technique used to eliminate undesirable behavior, especially in children and adolescents, by withdrawing all reinforcers for a period of time.
Systematic Desensitization
A behavioral therapy technique used to reduce phobic responses and anxiety through gradual exposure to the feared object or situation paired with relaxation exercises.
Deep Muscle Relaxation
A technique that involves the deliberate tensing and then gradual relaxing of muscle groups across the body to reduce stress and physical tension.
Flooding
A behavior therapy based on classical conditioning and used to treat phobias by exposing clients to the feared object or event (or asking them to imagine it vividly) for an extended period, until their anxiety decreases.
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