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* [The REA Accounting Model: A Generalized Framework for Accounting Systems in a Shared Data Environment](https://msu.edu/user/mccarth4/McCarthy.pdf)
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* [Supply Chain Modeling with REA](http://www.itu.dk/people/hessellund/work/Hessellund05a.pdf)
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* [Dependent Demand -
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a Business Pattern for Balancing Supply and Demand](http://hillside.net/plop/plop97/Proceedings/haugen.pdf)
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