riefly explain the specific identification approach. Please only use the link below as the reference and use APA7 style for the paper.

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Briefly explain the specific identification approach. Please only use the link below as the reference and use APA7 style for the paper. Thank you https://open.lib.umn.edu/financialaccounting/chapter/9-1-the-necessity-of-adopting-a-cost-flow-assumption/

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