{"id":"W2352868212","doi":"","title":"Recognition of Capitalization for Prepaid Expenses and Drawing Expense in Advance Under New Standard","year":2012,"lang":"en","type":"article","venue":"Mechanical Management and Development","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"Nickel Institute","funders":"","keywords":"Accounts payable; Capitalization; Balance sheet; Balance (ability); Actuarial science; Capital (architecture); Business; Economics; Accounting; Finance; Payment; Psychology","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.005420772,0.0004605449,0.000488618,0.00204706,0.000965537,0.006434226,0.001751302,0.001487972,0.005003652],"category_scores_gemma":[0.01737353,0.0002753313,0.0005079243,0.001909529,0.003320131,0.007587912,0.002186584,0.003365315,0.001819477],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002362217,"about_ca_system_score_gemma":0.003662191,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002660631,"about_ca_topic_score_gemma":0.003299896,"domain_scores_codex":[0.9883769,0.00122256,0.001544542,0.001237745,0.006844588,0.0007736288],"domain_scores_gemma":[0.9855818,0.002744166,0.002559857,0.003174312,0.005460063,0.0004798415],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0001150785,0.0001091168,0.007025985,0.0002460897,0.00002183825,0.0005801761,0.002260201,0.0003703115,0.004142164,0.8204686,0.03551805,0.1291423],"study_design_scores_gemma":[0.00002940002,0.0001801335,0.0366119,0.0005746805,0.0000613851,0.002540851,0.001667062,0.002352895,0.01425971,0.1085563,0.8330012,0.0001645397],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.1173289,0.006487367,0.08151915,0.01174025,0.007072388,0.0004274573,0.0007916423,0.0005193711,0.7741135],"genre_scores_gemma":[0.7179943,0.006414409,0.08887229,0.006411733,0.00601671,0.0005707453,0.002003637,0.0003252142,0.1713909],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.006434226,"threshold_uncertainty_score":0.02866817,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.075621964298283,"score_gpt":0.3081644314359889,"score_spread":0.2325424671377059,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}