# data[].attributes.body
1. C
2. B
3. C
4. E
5. D
6. E
7. D
8. C
9. A
10. D

# data[].attributes.body
9. Cost
10. Conservatism
11. Industry Practices
12. Materiality
13. Matching
14. Revenue Recognition
15. Matching
16. Cost
17. Matching
18. Revenue Recognition
19. Cost
20. Matching