FIN.Reference:8 - Common Anti-Patterns and How to Avoid Them

Treating profit as cash hides the first-use gap; use FIN.2. Treating enterprise value as an equity purchase price hides claims and consideration; use FIN.7 and FIN.9. Treating a hedge as a customer guarantee hides the partial-receipt branch; use FIN.14. Treating a new template as improved practice hides actual use; use FIN.20.

Another failure is to turn these corrections into a compulsory chain. Start with an adequate existing question and account, and obtain only the missing contribution.