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If a contract modification does not create a separate contract, it is accounted for using a. either a cumulative catch-up adjustment or a...
If a contract modification does not create a separate contract, it is accounted for using
a. either a cumulative catch-up adjustment or a retrospective approach.
b. either aa cumulative catch-up adjustment or a prospective approach
c. either a respective approach or a prospective approach
d. either a cumulative catch-up adjustment, a prospective approach, or a retrospective approach