38) Revenues are: = A) The same as net income B) The costs of assets or services used. C) The excess of expenses over assets. D) The increase in equity from a company's sales of products and services. E) Resources owned or controlled by a company. contreol 39) Which of the following is not one of the policies and procedures that make up an internal system? A) Promote efficient operations. B) Guarantee a return to investors. C) Protect assets. D) Ensure reliable accounting. E) Urge adherence to company policies. 40) Plant assets are defined as: A) Tangible assets used in the operation of business that have a useful life of less than one accounting period. B) Intangible assets used in the operations of a business that have a useful life of more than one accounting period. C) Tangible assets that have a useful life of more than one accounting period and are used in the operation of a business. D) Current assets. E) Held for sale. 10