id	sid	eid	entity	type
absel-3078	1	1	116	CARDINAL
absel-3078	1	2	44	CARDINAL
absel-3078	1	3	2017	DATE
absel-3078	8	1	329.02	CARDINAL
absel-3078	9	1	cfa	ORG
absel-3078	12	1	the university of pittsburgh	ORG
absel-3078	14	1	two	CARDINAL
absel-3078	15	1	first	ORDINAL
absel-3078	17	1	2016	DATE
absel-3078	17	2	the end of the third	DATE
absel-3078	17	3	libby et al.	ORG
absel-3078	17	4	2017	DATE
absel-3078	17	5	third	ORDINAL
absel-3078	17	6	second	ORDINAL
absel-3078	17	7	fifth	ORDINAL
absel-3078	19	1	second	ORDINAL
absel-3078	19	2	2014	DATE
absel-3078	19	3	chapter 7	LAW
absel-3078	22	1	1990a,	DATE
absel-3078	22	2	1990b	DATE
absel-3078	22	3	albrecht	PERSON
absel-3078	22	4	2000	DATE
absel-3078	22	5	the american institute of certified	ORG
absel-3078	22	6	1999	DATE
absel-3078	24	1	hamilton	PERSON
absel-3078	24	2	klebba	PERSON
absel-3078	24	3	2011	DATE
absel-3078	24	4	krathwohl	GPE
absel-3078	24	5	2002	DATE
absel-3078	27	1	university of pittsburgh	ORG
absel-3078	27	2	ryan teeter university of pittsburgh	ORG
absel-3078	27	3	117	CARDINAL
absel-3078	27	4	44	CARDINAL
absel-3078	27	5	2017	DATE
absel-3078	27	6	first	ORDINAL
absel-3078	27	7	second	ORDINAL
absel-3078	36	1	first	ORDINAL
absel-3078	37	1	second	ORDINAL
absel-3078	40	1	one 75-minute	TIME
absel-3078	42	1	1	CARDINAL
absel-3078	42	2	three-year	DATE
absel-3078	43	1	2	CARDINAL
absel-3078	43	2	one	CARDINAL
absel-3078	44	1	3	CARDINAL
absel-3078	45	1	4	CARDINAL
absel-3078	47	1	chapter 3	LAW
absel-3078	47	2	chapter 5	LAW
absel-3078	47	3	al.	PERSON
absel-3078	47	4	2016	DATE
absel-3078	50	1	1	CARDINAL
absel-3078	51	1	one	CARDINAL
absel-3078	51	2	one	CARDINAL
absel-3078	52	1	14	CARDINAL
absel-3078	52	2	the past three years	DATE
absel-3078	52	3	two	CARDINAL
absel-3078	52	4	the most recent year	DATE
absel-3078	54	1	two	CARDINAL
absel-3078	54	2	1	CARDINAL
absel-3078	54	3	2	CARDINAL
absel-3078	57	1	sec	ORG
absel-3078	57	2	2011	DATE
absel-3078	58	1	xbrl	ORG
absel-3078	61	1	rr donnelley	PERSON
absel-3078	61	2	fujitsu	ORG
absel-3078	62	1	one	CARDINAL
absel-3078	63	1	only one	CARDINAL
absel-3078	68	1	the fall 2016 semester	DATE
absel-3078	68	2	52	CARDINAL
absel-3078	68	3	5	CARDINAL
absel-3078	68	4	3.94/5	DATE
absel-3078	74	1	118	CARDINAL
absel-3078	74	2	44	CARDINAL
absel-3078	74	3	2017	CARDINAL
absel-3078	75	1	xbrl	ORG
absel-3078	76	1	1	CARDINAL
absel-3078	76	2	2	CARDINAL
absel-3078	76	3	3	CARDINAL
absel-3078	76	4	three	CARDINAL
absel-3078	76	5	u.s.	GPE
absel-3078	76	6	4	CARDINAL
absel-3078	77	1	1	CARDINAL
absel-3078	77	2	15	CARDINAL
absel-3078	77	3	100	CARDINAL
absel-3078	77	4	five	CARDINAL
absel-3078	79	1	one	CARDINAL
absel-3078	80	1		CARDINAL
absel-3078	80	2	tgt	ORG
absel-3078	80	3	kroger	ORG
absel-3078	80	4		CARDINAL
absel-3078	81	1	microsoft	ORG
absel-3078	81	2	msft	ORG
absel-3078	81	3		CARDINAL
absel-3078	81	4	johnson & johnson	ORG
absel-3078	81	5	jnj	ORG
absel-3078	81	6	merck	ORG
absel-3078	81	7	mrk	ORG
absel-3078	81	8	bristol-myers squibb	ORG
absel-3078	81	9		CARDINAL
absel-3078	81	10	citigroup	ORG
absel-3078	81	11	wells-fargo	ORG
absel-3078	81	12	jp morgan chase	ORG
absel-3078	81	13		CARDINAL
absel-3078	81	14	exxon-mobil	ORG
absel-3078	81	15	chevron	ORG
absel-3078	81	16	phillips 66 (	ORG
absel-3078	81	17	2	CARDINAL
absel-3078	81	18	1	CARDINAL
absel-3078	82	1	2	CARDINAL
absel-3078	83	1	1	CARDINAL
absel-3078	83	2	1	CARDINAL
absel-3078	83	3	wmt msft	ORG
absel-3078	84	1	jnj	PERSON
absel-3078	84	2	tgt aapl mrk	ORG
absel-3078	84	3	jpm psx https://drive.google.com/	PERSON
absel-3078	84	4	119	CARDINAL
absel-3078	84	5	44	DATE
absel-3078	84	6	2017 3	DATE
absel-3078	85	1	1	CARDINAL
absel-3078	85	2	4	CARDINAL
absel-3078	85	3	1 below.	QUANTITY
absel-3078	86	1	5	CARDINAL
absel-3078	89	1	3	CARDINAL
absel-3078	89	2	1	CARDINAL
absel-3078	90	1	1	CARDINAL
absel-3078	92	1	2	CARDINAL
absel-3078	93	1	the current year or the previous year	DATE
absel-3078	94	1	3	CARDINAL
absel-3078	94	2	fiscal year	DATE
absel-3078	94	3	1st quarter	DATE
absel-3078	95	1	4.	CARDINAL
absel-3078	96	1	1,000	CARDINAL
absel-3078	96	2	thousands of dollars	MONEY
absel-3078	96	3	1,000,000	CARDINAL
absel-3078	96	4	millions of dollars	MONEY
absel-3078	97	1	5	CARDINAL
absel-3078	97	2	1 ticker	QUANTITY
absel-3078	97	3	second	ORDINAL
absel-3078	97	4	first	ORDINAL
absel-3078	98	1	6	CARDINAL
absel-3078	98	2	2	CARDINAL
absel-3078	98	3	third	ORDINAL
absel-3078	98	4	first	ORDINAL
absel-3078	99	1	4	CARDINAL
absel-3078	99	2	first	ORDINAL
absel-3078	104	1	14	CARDINAL
absel-3078	105	1	two	CARDINAL
absel-3078	106	1	the past three years	DATE
absel-3078	107	1	three	CARDINAL
absel-3078	107	2	the most current year	DATE
absel-3078	108	1	the last three years	DATE
absel-3078	110	1	dupont	ORG
absel-3078	111	1	100	CARDINAL
absel-3078	115	1	1	CARDINAL
absel-3078	115	2	https://findynamics.com/gsheets/ixbrlanalyst.gs	CARDINAL
absel-3078	116	1	2	CARDINAL
absel-3078	117	1	3	CARDINAL
absel-3078	118	1	4	CARDINAL
absel-3078	118	2	5	CARDINAL
absel-3078	118	3	2	CARDINAL
absel-3078	118	4	6	CARDINAL
absel-3078	120	1	7	CARDINAL
absel-3078	122	1	8	CARDINAL
absel-3078	125	1	9	CARDINAL
absel-3078	126	1	ticker	ORG
absel-3078	126	2	xbrltag	GPE
absel-3078	126	3	year	DATE
absel-3078	134	1	https://findynamics.com/gsheets/ixbrlanalyst.gs	CARDINAL
absel-3078	134	2	120	CARDINAL
absel-3078	134	3	44	CARDINAL
absel-3078	134	4	2017	CARDINAL
absel-3078	134	5	aecc	PERSON
absel-3078	135	1	1990a	DATE
absel-3078	136	1	number one	CARDINAL
absel-3078	137	1	sarasota	GPE
absel-3078	137	2	fl	ORG
absel-3078	137	3	american	NORP
absel-3078	138	1	aecc	PERSON
absel-3078	139	1	1990b	DATE
absel-3078	140	1	number one	CARDINAL
absel-3078	141	1	sarasota	GPE
absel-3078	142	1	fl	ORG
absel-3078	142	2	american	NORP
absel-3078	143	1	albrecht	PERSON
absel-3078	143	2	w.s.	PERSON
absel-3078	143	3	r.j.	PERSON
absel-3078	143	4	2000	DATE
absel-3078	145	1	sarasota	GPE
absel-3078	145	2	fl	ORG
absel-3078	146	1	american accounting association	ORG
absel-3078	147	1	american institute of certified	ORG
absel-3078	147	2	aicpa	ORG
absel-3078	148	1	1989	DATE
absel-3078	150	1	new york	GPE
absel-3078	150	2	ny: aicpa	ORG
absel-3078	151	1	american institute of certified public accountants	ORG
absel-3078	151	2	aicpa	ORG
absel-3078	152	1	1999	DATE
absel-3078	154	1	aicpa	PERSON
absel-3078	155	1	corecompetency.aspx	PERSON
absel-3078	155	2	october 16,	DATE
absel-3078	155	3	2016	DATE
absel-3078	156	1	hamilton	PERSON
absel-3078	156	2	j. g.	PERSON
absel-3078	156	3	j.m.	GPE
absel-3078	156	4	2011	DATE
absel-3078	158	1	american journal of business	ORG
absel-3078	158	2	4	CARDINAL
absel-3078	158	3	12	CARDINAL
absel-3078	158	4	1	CARDINAL
absel-3078	159	1	krathwohl	GPE
absel-3078	159	2	d. r.	PERSON
absel-3078	159	3	2002	DATE
absel-3078	161	1	41	CARDINAL
absel-3078	161	2	4	CARDINAL
absel-3078	161	3	212	CARDINAL
absel-3078	162	1	libby	PERSON
absel-3078	162	2	r. l.	PERSON
absel-3078	162	3	libby	GPE
absel-3078	162	4	f.	PERSON
absel-3078	162	5	2017	CARDINAL
absel-3078	164	1	new york	GPE
absel-3078	164	2	ny	GPE
absel-3078	164	3	mcgraw-hill	ORG
absel-3078	165	1	d.	NORP
absel-3078	165	2	sepe	ORG
absel-3078	165	3	j., nelson	ORG
absel-3078	165	4	m., & thomas	ORG
absel-3078	165	5	w.	PERSON
absel-3078	165	6	2016	DATE
absel-3078	167	1	new york	GPE
absel-3078	167	2	ny	GPE
absel-3078	167	3	mcgraw-hill	ORG
absel-3078	168	1	weil	GPE
absel-3078	168	2	r. l.	PERSON
absel-3078	168	3	schipper, k., & francis	ORG
absel-3078	168	4	j.	PERSON
absel-3078	168	5	2014	DATE
absel-3078	170	1	mason	ORG
absel-3078	171	1	j.j.	PERSON
absel-3078	171	2	2016	CARDINAL
absel-3078	173	1	new york	GPE
absel-3078	173	2	ny	GPE
absel-3078	173	3	mc-graw hill	ORG
absel-3078	174	1	http://www.aicpa.org/edu/corecomp.htm http://www.aicpa.org/interestareas/accountingeducation/resources/pages/corecompetency.aspx http://www.aicpa.org/interestareas/accountingeducation/resources/pages/corecompetency.aspx http://www.aicpa.org/interestareas/accountingeducation/resources/pages/corecompetency.aspx	ORG