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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

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