ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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MEDIUM TERM Definition
MEDIUM TERM usually encompasses a calendar of 2-3 years or less.
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UNIT COST see OBJECT COST.
NON-EQUITY SHARE is a share in an entity that a. evidences indebtedness of the entity to the holder of the share, and b. does not represent an equity interest in the entity.

