ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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MATERIALITY is the importance of information or an event that influences a companys price of stock.
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FIXED ASSET is a long-term tangible asset that is not expected to be converted into cash in the current or upcoming fiscal year, e.g., buildings, real estate, production equipment, and furniture. Sometimes called PLANT.
PAYMENT is the satisfaction of a debt or claim; primarily money paid to fulfill an obligation.