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For a trouble debt restructuring involving only modification of terms, it is appropriate for a debtor to recognize a gain when the carrying amount of the debt
POST
Power-On Self-Test, an initial set of diagnostic tests performed by a computer's firmware that checks the system's hardware components and ensures everything is working properly before starting up.
GUI
Stands for Graphical User Interface, a visual way of interacting with a computer using items like windows, icons, and menus, instead of text-based commands.
Pin
A personal identification number, which is a numeric or alphanumeric password used in securing access to devices or digital accounts.
Desktop
A personal computer designed to fit on or under a desk, distinct from portable laptops or mobile devices.
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