ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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CLOSING ACCOUNT Definition
CLOSING ACCOUNT is the determining the balance of an account and posting an entry to offset such balance.
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ASSET AVAILABILITY is the stated condition or availability of an asset for usability. The subject asset is not available if it is already in use, at capacity, undergoing maintenance, broken, etc.
REGISTERED BONDS are bonds for which the names and addresses of the bondholders are kept on file by the issuing company.