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Jill enrolled in a stop-smoking program at a local hospital. At the end of each of the daily sessions, participants in the program were required to rapidly puff one cigarette after another for five minutes. Although the participants were unaware of it, the filter tips of the cigarettes had been coated with a foul-tasting substance that induced mild nausea. This part of the stop-smoking program involved _____, which is based on the principles of _____.
Encumbrances
Claims, liens, or charges on property or funds that affect or limit their use until the encumbrance is lifted.
Accounts Payable
Liabilities to creditors that are short-term financial obligations arising from purchasing goods or services on credit.
Accrual Basis
An accounting method that records income and expenses when they are earned or incurred, regardless of when the cash is actually received or paid.
Internal Service Funds
Funds used by a government or organization to account for the financing of goods or services provided by one department to other parts of the organization, on a cost-reimbursement basis.
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