SAME STORE SALES is used when analyzing the retail industry. It compares sales in stores which have been open for a year or more.
REALIZATION PRINCIPLE is that revenue should be recognized at the time goods is sold and services are rendered.
IMPUTED VALUE is the logical or implicit value that is not recorded in any accounts, e.g., in the projection of annual figures, values are imputed for months for which the actual values are not yet known.
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