Such transactions may include accruals for matching of expenses to the current period, relief of prepaid expenses used during the period, recognition of unearned revenues received or earned during the period, recording of asset acquisitions, disposals and depreciation, etc. Duties at this level of CNE’s organization involve many steps, processes, and methods and the Staff Accountant must have the skill and ability to make decisions that require the recognition of differences in situations (e.g., data source, factual information, type of transaction or entry).