ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
From the web's #1 provider of financial analysis / ratio analysis
EXPLICITLY is something fully and clearly expressed, i.e. leaving nothing implied.
Learn new Accounting Terms
CISA is Certified Information Systems Auditor.
ENCUMBERED is when an asset is owned by one party subject to the legal claims of another party. One example is a homeowner that owns a home that is subject to (encumbered by) the claims of the mortgage holder.