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The general fund of Athens ordered computer equipment on December 1,20X8,for $32,000.The order was appropriately encumbered on this date.Athens received the computer equipment on January 25,20X9,and issued a voucher to pay the vendor $32,400.Athens uses the calendar year for reporting,and all outstanding encumbrances lapse at year-end.Athens' governing board honors all outstanding encumbrances by including them in the following year's appropriations.On January 25,20X9,the general fund of Athens should debit:
Backup Plan
An alternative strategy or course of action in case the original plan fails or encounters problems.
Technology Failure
Instances when technological devices or systems fail to perform as expected, often leading to inconvenience or disruption.
Backchanneling
The practice of giving short verbal or nonverbal signals (like "uh-huh," nodding) during a conversation to indicate engagement, understanding, or encouragement to continue speaking.
Social Media
Platforms and websites that enable users to create and share content or to participate in social networking.
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