ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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MISCELLANEOUS INCOME Definition
MISCELLANEOUS INCOME is that income realized that is not directly related to the sale of standard products and services.
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CUSTOMS BROKER is an individual or firm licensed to process entry and clear goods into the country for another.
ADJUNCT ACCOUNT is an account that accumulates either additions or subtractions to another account. Thus the original account may retain its identity. Examples include premiums on bonds payable, which is a contra account to bonds payable; and accumulated depreciation, which is an offset to the fixed asset.