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Recorded as a credit to a prepaid expense account Not recorded in the accounting records until the earnings process is complete Question 23. Question : Increases in retained earnings from a company's earnings activities are: Assets Revenues Liabilities Stockholder's Equity Expenses Question 24. Question : Which of the following accounting principles dictates when expenses are recognized? Revenue recognition principle Monetary unit principle Business entity principle Matching principle Full disclosure principle Question 25. Question : Prepaid expenses are: Payments made for products and services that do not ever expire