8.1, 

8.2, 

8.3, 

8.4, 

8.5, 

8.6, 

8.7, if expenditures are improperly capitalized then in the short term, the company overstates its profits, and in the long term, it understates its profits

8.8, an asset balance would be misstated, 

8.9

sounds like

• the person who purchases should be different from 
• the person who receives the purchases, which should be different from
• the person who pays for the purchases

then there should be sub demarcations within those individual elements too

8.10, restriction to blank docs?