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  1. Williams, Jan R. (2008). Financial & Managerial Accounting. McGraw-Hill Irwin. p. 199. ISBN 9780072996500. Unknown parameter |coauthors= ignored (|author= suggested) (help) This definition is based on IAS 18.
  2. Williams, p.51
  3. 2006 Instructions for Form 990 and Form 990-EZ, US Department of the Treasury, p. 22