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Physical guidance should be
Revenue
Income arising in the course of an entity’s ordinary activities.
Entity Wide Basis
An approach to financial reporting that presents the aggregate information of all segments and activities of an entity.
External Revenue
The income that a company generates from its primary business activities outside of its entity, excluding internal transactions.
Competitive Advantage
The attributes that allow an organization to outperform its competitors, including cost structure, product offerings, brand, and customer service.
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