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Review the invoice from Foresight CFO Consulting for management training services. Do you feel the training services should be recorded as an expense for the

Review the invoice from Foresight CFO Consulting for management training services. Do you feel the training services should be recorded as an expense for the year ended December 31, or should they be expensed in the new fiscal year?
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Record in the year that just ended
Record in the new fiscal year
what is the correct answer?

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