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Unearned revenues are:
Posterior
Referring to the back or rear part of the body or a structure, opposite of anterior.
Back of Body
Refers to the posterior aspect of the body which includes structures and parts on the outward-facing side when in a standard anatomical position.
Cephalic
Pertaining to the head or the head end of the body, often used in medical and biological contexts to describe location or direction.
Head
The upper part of the human body, or the leading or front part of something.
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