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- The key takeaways are: GAAP is standardized, required, includes non-recurring expenses, auditable, and more conservative, while non-GAAP is non-standardized, optional, excludes non-recurring expenses, not auditable, and less conservative. GAAP is better for comparability and transparency, while non-GAAP can be misleading if not used carefully.suozziforny.com/gaap-vs-non-gaap/
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