adjusting accounts, adjustments, time-period assumption, annual report, semi-annual report, quarterly report, natural business year, calendar year, tax year, tax basis, accrual basis, earned revenue, the matching principle, GAAP, non-GAAP, prepaid insurance, insurance expense, revenue recognition principle, delivery, service delivery, matching principle, expense-recognition principle, equipment, depreciation, depreciation expense, adjusting entry, prepaid expense, unearned revenue, accrued expense, accrued revenue, unadjusted balance, adjusted balance,