# GAAP-Compliant Gift-Card Liability and Breakage Modeling : Survival/Hazard Methods and Hierarchical Bayesian Forecasts of Deferred-Revenue Recognition

> Research article (International Journal of Scientific Research in Science and Technology, 2021) · cited 19× · AI/ML

**Wikidata**: [openalex:W4415393415](https://www.wikidata.org/wiki/openalex:W4415393415)  
**Source**: https://4ort.xyz/entity/gaap-compliant-gift-card-liability-and-breakage-modeling-survival-hazard-methods-and-hierarchical-bayesian-forecasts-of-