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Pick one organization, identify one item on its financial report (income statement/balance sheet/statement of cash flow/other financial disclosure) that is subject to management's discretion/estimation, and

Pick one organization, identify one item on its financial report (income statement/balance sheet/statement of cash flow/other financial disclosure) that is subject to management's discretion/estimation, and explain the uncertainty/estimate involved. You can pick the firm you are currently working at/used to work at, or any firm you are interested in.

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