ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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LUMP-SUM is an agreed upon sum of money, which is paid in full settlement all at one time.
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DISCRETIONARY ACCRUAL is a non-mandatory expense/asset that is recorded within the accounting system that has yet to be realized. An example of this would be management bonus.
SECONDARY MARKET is buyers and sellers willing to trade securities after their initial issuance.