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  2. Doctrine of cash equivalence - Wikipedia

    en.wikipedia.org/wiki/Doctrine_of_Cash_Equivalence

    See also Treasury Regulations [8] Certain payment transactions involve cash equivalents, such as receipts of checks and credit card payments. The cash equivalence doctrine arose out of a need to determine whether certain items that were either actually or constructively received must be accrued as income.

  3. Receipt - Wikipedia

    en.wikipedia.org/wiki/Receipt

    A receipt (also known as a packing list, packing slip, packaging slip, (delivery) docket, shipping list, delivery list, bill of the parcel, manifest, or customer receipt) is a document acknowledging that something has been received, [1] such as money or property in payment following a sale or other transfer of goods or provision of a service.

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