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The correct answer is A.

OBJ-1.2: An output is a tangible or intangible deliverable of an activity. For example, a ‘Profit and Loss statement’ being produced might be an output of an accounting program. Since this program has multiple functions, it is unlikely that this one report is the desired outcome of the entire accounting program, therefore, the term output best describes the P&L report that is created by the program.

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