{"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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.000919667,0.00009992672,0.0001507717,0.0001839228,0.00009165339,0.00006139532,0.00004198939,0.00003841258,0.00004637318],"category_scores_gemma":[0.0001740769,0.00009596404,0.00001688981,0.0001459296,0.00001416607,0.0004614974,0.0001310163,0.00003462829,0.000005444714],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003237018,"about_ca_system_score_gemma":0.00002012529,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00003311337,"about_ca_topic_score_gemma":0.00003541916,"domain_scores_codex":[0.9989699,0.000009618294,0.0003546657,0.0001954023,0.0002408489,0.0002295288],"domain_scores_gemma":[0.9996426,0.00004458215,0.0001427041,0.0000710156,0.00007562712,0.00002351982],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.0005420203,0.0002374163,0.03172629,0.001217347,0.0000657073,0.000004321201,0.0009025652,0.00004783139,0.0006953356,0.1145304,0.001940761,0.84809],"study_design_scores_gemma":[0.0135249,0.0002607173,0.4261424,0.001870261,0.0002143847,0.000006517237,0.008566516,0.005937788,0.01599034,0.2315923,0.2937452,0.002148633],"study_design_candidate":"design_other","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8730825,0.0004420505,0.1233646,0.0002671841,0.0002387289,0.00102143,8.402248e-7,0.00005069243,0.001532056],"genre_scores_gemma":[0.9749037,0.00006776374,0.02421276,0.0002094748,0.0001093495,0.00009538527,0.00002727939,0.00001367016,0.0003606385],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.8459414,"threshold_uncertainty_score":0.39133,"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."}}