| from time | 3 | temporal |
| under the accrual method of accounting | 2 | other |
| account → be → required | 9 |
| account → be → necessary | 5 |
| account → be → mandatory | 3 |
| negative | neutral | positive |
| 0.149 | 0.748 | 0.102 |
| Raw frequency | 17 |
| Normalized frequency | 0.298 |
| Modifier score | 0.500 |
| Perplexity | 21.596 |