Accounting Information Systems: Essential Concepts and Applications Fourth Edition by Wilkinson, Cerullo, Raval, and Wong-On-Wing Chapter 12: The Revenue Cycle Introduction Revenue Cycles tend to be similar for all types of firms.
When diving from a boat, a dive team need not carry its own dive flag provided that it stays within a predefined proximity of the dive boat. When shore diving at sites where watercraft traffic is a possibility, divers should float their own dive flag on the surface, and stay within a few hundred feet of the flag.
So any part of the Bering Sea that is further than that from both countries, is considered international waters. But between mainland Russia and Big Diomede Island is only 19.2 nautical miles, and between USA and Little Diomede Island is only 19.5 nautical miles. So trying to go up the Bering Strait (not Bearing Straight) from the Pacific into the Arctic ocean, you would have to enter either Russia or the US.