ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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CLOSING DATE Definition
CLOSING DATE is the date the purchase of the asset becomes final and you, the new owner, obtain title.
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SMALL-CAP is a stock with a capitalization, meaning a total equity value, of less than $500 million.
LONG-TERM RECEIVABLE, in accounting, is any receivable that is scheduled or projected for receipt in greater than a 12-month period, e.g. notes receivable or a receivable in litigation.