POLL: What do you think?

In the course of PepsiCo's business, they would have many different explicit and implicit transactions. Some of their explicit transactions might be purchasing a new piece of equipment, taking out a bank loan, paying income taxes, or selling inventory to a customer. Some of their implicit transactions might be recognizing expense as equipment is used, accruing interest on a loan, or accruing for taxes payable.

Which typeof transaction do you think requires more judgment? Explicit or implicit. Thank you.