theguidelinesareintendedtostandardizetheuseoffinancialreports,financial criteria and measures, andinformationmanagementbyfarmingoperations.providingareportingalternativeandsupplementtogaap.thoughtheguidelinesarenotreceive y GAAP,wewillmakenotofthemattimesinthistextandidentifythemasthemasbeingpartoftheguidelines,rather than GAAP
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