ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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ABM see ACTIVITY BASED MANAGEMENT.
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MARINE INSURANCE is insurance coverage protecting against loss or damage of goods transported by sea.
INCOME SMOOTHING refers to measures taken to reduce the probability of income shocks before they occur, and includes strategies like diversifying income sources; making low-risk production and employment choices; building up physical, human, and social assets; and ensuring good financial management.