What standards related to completing the audit do the below critical audit matter criteria match with regards to completing the audit according to AU/ISA Sections and PCAOB references: The Company enters contracts with various combinations of products and services, treating them as separate performance obligations and allocating revenue based on their relative stand-alone selling prices (SSP). When SSP is not observable, it's determined using market conditions, expected costs plus margins, and other inputs. Collaboration agreements may include milestone payments contingent on achieving contract objectives. To recognize revenue from these agreements, management assesses the likelihood of significant revenue reversals due to milestone uncertainties. The Company tests goodwill for impairment annually on November 1 and reviews it between tests if circumstances change. Additionally, it evaluates intangible and long-lived assets for impairment when there are indicators that their carrying value may not be recoverable