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ONEROUS CONTRACT is one in which the unavoidable costs of meeting the obligations under the contract exceed the economic benefits to be received under the contract.

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S as the fifth letter of a Nasdaq stock symbol indicates that the issue has beneficial interest.

ADVISORY SERVICES is a consulting service in which the CPA develops the findings, conclusions, and recommendations presented for client decision-making.
This differs from attestation, where the CPA expresses a conclusion about a written assertion of another.

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