Using the single factor analysis method, accounts classified as "D" accounts require the same attention as those classified as "A" or "B" accounts.

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The single factor analysis method typically assigns accounts into categories based on their importance or risk level. In this case, it suggests that "D" accounts require the same attention as "A" or "B" accounts, which is not necessarily true. While all accounts should be managed effectively, "D" accounts may not be as critical to a company's success or profitability as "A" or "B" accounts, and therefore may not require the same level of attention.

Using the Single Factor Analysis Method, Accounts Classified as "D