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The calendar can contain "real" accounting periods and/or adjusting accounting periods. The "real" accounting periods must not overlap and cannot have any gaps between them. Adjusting accounting periods can overlap with other accounting periods. (For example, a period called DEC-93 can be defined that includes 01-DEC-1993 through 31-DEC-1993. An adjusting period called DEC31-93 can also be defined that includes only one day: 31-DEC-1993 through 31-DEC-1993) |