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All other current liabilities

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ALL OTHER CURRENT LIABILITIES includes any other current liabilities, including bank overdrafts and accrued expenses.


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  • All other expenses

    , all other expenses (net) includes miscellaneous other income and expenses (net), such as interest expense, miscellaneous expenses not included in general...
  • All other non-current assets

    , all other non-current assets are prepaid items and any other non-current assets.
  • All other non-current liabilities

    , all other non-current liabilities means any other non-current liabilities, including subordinated debt, and liability reserves.
  • Allonge

    , allonge is a piece of paper attached to a negotiable instrument to allow space for writing endorsements.
  • Allowance for bad debts

    , allowance for bad debts is an account established to record a subtraction from accounts receivable, to allow for those accounts that will not be paid.
  • Allowance for doubtful accounts

    , allowance for doubtful accounts see allowance for bad debts.
  • Allowance for doubtful debts

    , allowance for doubtful debts see allowance for bad debts.
  • Allowance for notes receivable losses

    , allowance for notes receivable losses is an account maintained at a level considered adequate to provide for probable losses. the provision is increased...
  • Allowance for sampling risk

    , allowance for sampling risk is the difference between a sample estimate and the projected population characteristic at a specified sampling risk. this...
  • Allowance for uncollectible accounts

    , allowance for uncollectible accounts see allowance for bad debts.
  • Allowance method

    , allowance method is the accepted way to account for bad debt. bad debt expense may be based on the percent of credit sales for the period, an aging of...
  • Alternate payee endorsement

    , alternate payee endorsement, normally, it is when one payee endorses a draft over to another entity, then the new or alternate payee endorses the draft...
  • Alternative minimum tax

    , alternative minimum tax (amt) is an alternative tax which includes certain tax preference items that are added back into adjusted gross income. if higher...
  • Altman z-score

    , altman z-score reliably predicts whether or not a company is likely to enter into bankruptcy within one or two years: if the z-score is 3.0 or above...
  • American depository receipts

    , american depository receipts (adr) is ownership in the shares of a non-u.s. company that trades in u.s. financial markets. the stock of many non-us companies...
  • Amortization expense

    , amortization expense is the allocation to expenses of the cost of an intangible asset such as goodwill, a patent, bond issue costs, etc.
  • Ams

    , ams see automated manifest system.
  • Amt

    , amt see alternative minimum tax.
  • Amt bond

    , amt bond is a municipal bond issue used to fund qualified private activity projects such as pollution control facilities or student loans. amt bonds...
  • Analysis codes

    , analysis codes, in accounting, represent software driven analysis methods which are independent of the normal grouping of account codes. an analysis...
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