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Section 442.21 - Self-insurance
Section 442.20 - Accounting for pledges
Section 442.19 - Timing differences
Section 442.18 - Accounting for property, plant and equipment
Section 442.17 - Inventories
Section 442.15 - Long-term security investments
Section 442.13 - Deductions from operating revenue
Section 442.12 - Matching of revenue and expenses
Section 442.11 - Accrual reporting
Section 442.10 - Basis of valuation
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