provide reason... ty!!!!!

All of the following are barred from using the "cash method of accounting" except which one? Organizations that are required to use GAAP accounting; i.e. SEC filers. Organizations that are service type businesses; i.e. lawyers and doctors. Pass-through organizations with at least on incorporated partner; i.e. a C-Corporation. Organizations that are required to maintain inventory; i.e. retailers and wholesalers. Corporations with more than five million dollars in gross receipts; not net receipts