Mdse inv

as of the
end of P1
was
undervalue
d

Period
COS
NI
RE
INV,
END

1
OS
US
US
US

Accru
ed
exp
as of
the
end
of P1
was
not
recor
ded

Period
1
EXP
NI
RE
ACC
EXP

Earne
d
portio
n of
unear
ned
rev at
the
end
of P1
was
omitt
ed or
Expir
under
ed
state
portio
d
n of
prepa
id exp
at the
end
of P1
was
omitt
ed or
overs
tated

Period
1
REV
NI
RE
UREV

Period
1
EXP
NI
RE
PREP
EXP

Period
COS
NI
RE
INV,
END

2
US
OS
NE
NE

Period 2
US
OS
OS
US

EXP
NI
RE
ACC
EXP

OS
US
NE
NE

Period 2
US
US
US
OS

REV
NI
RE
UREV

NE
NE
NE
NE

Period 2
US
OS
OS
OS

EXP
NI
RE
PREP
EXP

NE
NE
NE
NE

Accru
ed
rev as
of the
end
of P1
was
not
recor
ded

Period
1
EXP
NI
RE
ACC
REV

Unear
ned
rev as
of the
end
of P1
was
not
recor
ded
(Inc
meth
od)

Period
1
REV
NI
RE
UREV

Prepa
id exp
as of
the
end
of P1
was
not
recor
ded

Period
1
EXP
NI
RE
PREP
EXP

Period 2
NE
US
US
US

EXP
NI
RE
ACC
REV

NE
OS
NE
NE

Period 2
OS
OS
OS
US

REV
NI
RE
UREV

NE
NE
NE
NE

Period 2
OS
US
US
US

EXP
NI
RE
PREP
EXP

NE
NE
NE
NE