ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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ABNORMAL GAIN Definition
ABNORMAL GAIN see NORMAL LOSS.
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BOTTOM-UP APPROACH TO INVESTING is an investment approach that first seeks individual companies with attractive investment potential, then proceeds to a consideration of the larger economic and industry trends affecting those companies. See TOP-DOWN APPROACH TO INVESTING.
ARTICLES OF PARTNERSHIP is the contract creating a partnership.