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		<loc>https://accountingshare.com/glossary/long-term-investments/</loc>
		<lastmod>2026-11-03T11:09:48+00:00</lastmod>
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		<loc>https://accountingshare.com/glossary/long-term-liabilities/</loc>
		<lastmod>2026-11-03T11:09:48+00:00</lastmod>
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		<loc>https://accountingshare.com/glossary/operating-cycle/</loc>
		<lastmod>2026-11-03T11:09:48+00:00</lastmod>
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	<url>
		<loc>https://accountingshare.com/glossary/permanent-or-real-accounts/</loc>
		<lastmod>2026-11-03T11:09:48+00:00</lastmod>
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	<url>
		<loc>https://accountingshare.com/glossary/post-closing-trial-balance/</loc>
		<lastmod>2026-11-03T11:09:48+00:00</lastmod>
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	<url>
		<loc>https://accountingshare.com/glossary/property-plant-and-equipment/</loc>
		<lastmod>2026-11-03T11:09:48+00:00</lastmod>
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	<url>
		<loc>https://accountingshare.com/glossary/reversing-entry/</loc>
		<lastmod>2026-11-03T11:09:48+00:00</lastmod>
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	<url>
		<loc>https://accountingshare.com/glossary/unearned-revenues/</loc>
		<lastmod>2026-11-03T11:09:47+00:00</lastmod>
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	<url>
		<loc>https://accountingshare.com/glossary/verifiable/</loc>
		<lastmod>2026-11-03T11:09:47+00:00</lastmod>
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	<url>
		<loc>https://accountingshare.com/glossary/classified-balance-sheet/</loc>
		<lastmod>2026-11-03T11:09:47+00:00</lastmod>
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	<url>
		<loc>https://accountingshare.com/glossary/closing-entries/</loc>
		<lastmod>2026-11-03T11:09:47+00:00</lastmod>
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	<url>
		<loc>https://accountingshare.com/glossary/correcting-entries/</loc>
		<lastmod>2026-11-03T11:09:47+00:00</lastmod>
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	<url>
		<loc>https://accountingshare.com/glossary/current-assets/</loc>
		<lastmod>2026-11-03T11:09:47+00:00</lastmod>
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	<url>
		<loc>https://accountingshare.com/glossary/current-liabilities/</loc>
		<lastmod>2026-11-03T11:09:47+00:00</lastmod>
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	<url>
		<loc>https://accountingshare.com/glossary/intangible-assets/</loc>
		<lastmod>2026-11-03T11:09:47+00:00</lastmod>
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	<url>
		<loc>https://accountingshare.com/glossary/time-period-assumption/</loc>
		<lastmod>2026-11-03T11:09:46+00:00</lastmod>
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	<url>
		<loc>https://accountingshare.com/glossary/understandability/</loc>
		<lastmod>2026-11-03T11:09:46+00:00</lastmod>
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	<url>
		<loc>https://accountingshare.com/glossary/full-disclosure-principle/</loc>
		<lastmod>2026-11-03T11:09:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/going-concern-assumption/</loc>
		<lastmod>2026-11-03T11:09:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/interim-periods/</loc>
		<lastmod>2026-11-03T11:09:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/materiality/</loc>
		<lastmod>2026-11-03T11:09:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/prepaid-expenses-or-prepayments/</loc>
		<lastmod>2026-11-03T11:09:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/revenue-recognition-principle/</loc>
		<lastmod>2026-11-03T11:09:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/timely/</loc>
		<lastmod>2026-11-03T11:09:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/consistency/</loc>
		<lastmod>2026-11-03T11:09:41+00:00</lastmod>
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	<url>
		<loc>https://accountingshare.com/glossary/contra-asset-account/</loc>
		<lastmod>2026-11-03T11:09:41+00:00</lastmod>
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	<url>
		<loc>https://accountingshare.com/glossary/cost-constraint/</loc>
		<lastmod>2026-11-03T11:09:41+00:00</lastmod>
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	<url>
		<loc>https://accountingshare.com/glossary/deferrals/</loc>
		<lastmod>2026-11-03T11:09:41+00:00</lastmod>
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	<url>
		<loc>https://accountingshare.com/glossary/depreciation/</loc>
		<lastmod>2026-11-03T11:09:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/matching-principle-or-expense-recognition-principle/</loc>
		<lastmod>2026-11-03T11:09:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/fiscal-year/</loc>
		<lastmod>2026-11-03T11:09:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/calendar-year/</loc>
		<lastmod>2026-11-03T11:09:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/cash-basis-accounting/</loc>
		<lastmod>2026-11-03T11:09:41+00:00</lastmod>
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	<url>
		<loc>https://accountingshare.com/glossary/comparability/</loc>
		<lastmod>2026-11-03T11:09:41+00:00</lastmod>
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	<url>
		<loc>https://accountingshare.com/glossary/trial-balance/</loc>
		<lastmod>2026-11-03T11:09:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/accrual-basis-accounting/</loc>
		<lastmod>2026-11-03T11:09:40+00:00</lastmod>
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	<url>
		<loc>https://accountingshare.com/glossary/accruals/</loc>
		<lastmod>2026-11-03T11:09:40+00:00</lastmod>
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	<url>
		<loc>https://accountingshare.com/glossary/accrued-expenses/</loc>
		<lastmod>2026-11-03T11:09:40+00:00</lastmod>
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	<url>
		<loc>https://accountingshare.com/glossary/accrued-revenues/</loc>
		<lastmod>2026-11-03T11:09:40+00:00</lastmod>
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	<url>
		<loc>https://accountingshare.com/glossary/adjusted-trial-balance/</loc>
		<lastmod>2026-11-03T11:09:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/adjusting-entries/</loc>
		<lastmod>2026-11-03T11:09:40+00:00</lastmod>
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	<url>
		<loc>https://accountingshare.com/glossary/book-value/</loc>
		<lastmod>2026-11-03T11:09:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/t-account/</loc>
		<lastmod>2026-11-03T11:09:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/three-column-form-of-account/</loc>
		<lastmod>2026-11-03T11:09:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/normal-balance/</loc>
		<lastmod>2026-11-03T11:09:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/posting/</loc>
		<lastmod>2026-11-03T11:09:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/simple-entry/</loc>
		<lastmod>2026-11-03T11:09:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/debit/</loc>
		<lastmod>2026-11-03T11:09:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/double-entry-system/</loc>
		<lastmod>2026-11-03T11:09:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/journal/</loc>
		<lastmod>2026-11-03T11:09:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/general-ledger/</loc>
		<lastmod>2026-11-03T11:09:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/journalizing/</loc>
		<lastmod>2026-11-03T11:09:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/revenues/</loc>
		<lastmod>2026-11-03T11:09:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/sarbanes-oxley-act-sox/</loc>
		<lastmod>2026-11-03T11:09:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/securities-and-exchange-commission-sec/</loc>
		<lastmod>2026-11-03T11:09:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/statement-of-cash-flows/</loc>
		<lastmod>2026-11-03T11:09:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/taxation/</loc>
		<lastmod>2026-11-03T11:09:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/account/</loc>
		<lastmod>2026-11-03T11:09:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/chart-of-accounts/</loc>
		<lastmod>2026-11-03T11:09:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/compound-entry/</loc>
		<lastmod>2026-11-03T11:09:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/credit/</loc>
		<lastmod>2026-11-03T11:09:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/auditing/</loc>
		<lastmod>2026-11-03T11:09:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/relevance/</loc>
		<lastmod>2026-11-03T11:09:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/net-loss/</loc>
		<lastmod>2026-11-03T11:09:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/owners-equity/</loc>
		<lastmod>2026-11-03T11:09:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/owners-equity-statement/</loc>
		<lastmod>2026-11-03T11:09:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/partnership/</loc>
		<lastmod>2026-11-03T11:09:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/net-income/</loc>
		<lastmod>2026-11-03T11:09:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/generally-accepted-accounting-principles-gaap/</loc>
		<lastmod>2026-11-03T11:09:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/historical-cost-principle/</loc>
		<lastmod>2026-11-03T11:09:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/income-statement/</loc>
		<lastmod>2026-11-03T11:09:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/international-accounting-standards-board-iasb/</loc>
		<lastmod>2026-11-03T11:09:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/international-financial-reporting-standards-ifrs/</loc>
		<lastmod>2026-11-03T11:09:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/owners-investment/</loc>
		<lastmod>2026-11-03T11:09:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/liabilities/</loc>
		<lastmod>2026-11-03T11:09:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/management-consulting/</loc>
		<lastmod>2026-11-03T11:09:31+00:00</lastmod>
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	<url>
		<loc>https://accountingshare.com/glossary/managerial-accounting/</loc>
		<lastmod>2026-11-03T11:09:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/monetary-unit-assumption/</loc>
		<lastmod>2026-11-03T11:09:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/forensic-accounting/</loc>
		<lastmod>2026-11-03T11:09:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/drawings/</loc>
		<lastmod>2026-11-03T11:09:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/ethics/</loc>
		<lastmod>2026-11-03T11:09:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/expanded-accounting-equation/</loc>
		<lastmod>2026-11-03T11:09:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/expenses/</loc>
		<lastmod>2026-11-03T11:09:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/fair-value-principle/</loc>
		<lastmod>2026-11-03T11:09:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/faithful-representation/</loc>
		<lastmod>2026-11-03T11:09:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/financial-accounting/</loc>
		<lastmod>2026-11-03T11:09:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/financial-accounting-standards-board-fasb/</loc>
		<lastmod>2026-11-03T11:09:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/balance-sheet/</loc>
		<lastmod>2026-11-03T11:09:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/economic-entity-assumption/</loc>
		<lastmod>2026-11-03T11:09:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/basic-accounting-equation/</loc>
		<lastmod>2026-11-03T11:09:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/convergence/</loc>
		<lastmod>2026-11-03T11:09:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/corporation/</loc>
		<lastmod>2026-11-03T11:09:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/accounting/</loc>
		<lastmod>2026-11-03T11:04:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://accountingshare.com/glossary/assets/</loc>
		<lastmod>2026-11-03T11:04:55+00:00</lastmod>
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