ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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CLAIMS OUTSTANDING Definition
CLAIMS OUTSTANDING, in general, is the difference between claims against assets (liabilities) and claims settled/paid. Within the insurance industry it would be the difference between insurance claims filed and claims settled/paid.
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CASH FROM INVESTING is the sum of all the individual investing activity cash flow line items.
OCBOA see Other Comprehensive Basis of Accounting.