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Which of the following methods is not a practical way of realizing revenue?

ADelivery method in case of sale of goods,
BPercentage-of-completion method in case of rendering of services and
CProduction method in case of agriculture produce. Thus, these are the various ways of recognizing revenue and the methods adopted to recognize revenue. Moving average method
is the correct answer.

Correct Answer: D. is the correct answer.

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