I think I remember something about defining roles and responsibilities being crucial for security in the SDLC, but I'm not entirely sure if that's the only thing that matters.
I'm pretty confident this is asking about the full scope of the Development Team's skills. I think option B is the best answer - they need to be able to turn the Product Backlog into a shippable product.
I feel pretty good about this question. The criteria for determining cash equivalents and the composition of the sales order backlog seem like the types of information that should be disclosed in a summary of significant accounting policies. I'll double-check my reasoning, but I think I have a solid strategy for approaching this.
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