Article 159 bis 10 provides a significant simplification for small enterprises by allowing them to use the 'cash basis' of accounting by default for their income statements. This is in contrast to the mandatory accrual basis for larger Omani companies. An enterprise may adopt a different basis only with the Authority's approval. While the cash basis simplifies record-keeping for small operators, the Article notes that this must not prejudice general principles regarding expenses and the overall determination of taxable income found elsewhere in the Law.