USA Accrual and Deferral in 4-4-5 Calendar

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Could someone please explain why accrual and deferral accounting is supposed to be easier with a 4-4-5 calendar than a monthly calendar?


Thank you,

Adrien
 
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My assumption is that you only calculate for an entire week at a time rather than specific number of days (28, 30, 31 or business days only).
 

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