Academy synthesis: separate interest/payment/delivery/learning and acquisition revenue/cost/cash; use maintenance owners and recovery tests. Larger samples do not repair systematic bias.
Selected connected passages, not a continuous quotation; all496supplied sheets actually read.
Kaufman requires upfront development disclosure in shadow tests, frames persuasion within honesty, illustrates acquisition spending after cost/margin deductions, and advocates maintained systems and recovery. The source also overstates what sample size and simplified business ratios can establish.
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PDF sheets106–108,129,170–191,211–217,234,391,403–450
Attribution and supplied PDF locators checked. Verified does not endorse every author claim.13visual/layout sheets examined; corrections and selective primary references in Literature Note.
Evidence Boundaries
Paraphrase, not a direct quotation. See the linked Literature Note for exact coverage, contextual qualifications, primary checks and nine proposed applications. No Academy result is claimed.