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CASH AND ACCRUAL BASIS OF ACCOUNTING CONCEPTSCASH BASISACCRUAL BASISGAAPX?IncomeRecognize after obtained no matter whenearnedRecognized the moment gained regardless of whenreceivedExpenseRecognized when paid out irrespective of whenincurredRecognized the moment incurred No matter ofwhen earnedSalesOnly recognize as soon as payment is receivedCash S