When there is a loss in the current period on a profitable contract, under both the percentage-of-completion and the completed-contract methods, the estimated cost increase requires a current period adjustment of excess gross profit recognized on the project in prior periods.

If a government received a GFOA Certificate of Achievement for Excellence in Financial Reporting for the prior year's report, a reproduction of the certificate is included in the ______ section of the CAFR.

Fill in the blank(s) with the appropriate word(s).

If a business produces 400,000 units and the market demand for the product is 2 million units, what is its percentage of market share?

A) 8% B) 20% C) 16% D) 40% E) 80%