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# shares that have actually been sold to sh Obligations that will be satisfied within one year or one operating cycle, whichever is greater. Meets any of the following criteria: - Settlement is expected during the normal operating cycle. - Settlement is expected within one year. - Held primari... Revenues: inflows from delivering or producing goods/services Expenses: outflows for delivering or producing goods/services or other operations Other income: gains assets, liabilities, owner's State objective and context Gather data Process data Analyze and interpret data Report conclusions or recommen