Clarification

In the Spirit of Accounting column in our June 2-15, 2008, issue (page 15), the text of an article by Paul Miller from The Journal of Accountancy should have been accompanied by the following: Reprinted with permission from The Journal of Accountancy, May 2008. © 2008 American Institute of Certified Public Accountants Inc. All rights reserved.Our apologies for the omission.

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