ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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PROPRIETARY ASSET Definition
PROPRIETARY ASSET, usually, is any asset that is considered in the realm of intellectual property that should not be disclosed, e.g., all information having to do with clients/customers, including but not limited to names, addresses, telephone numbers and other contact information, as well as any other personal or business related information, as it may exist from time to time is a valuable, and unique proprietary asset to a company. Proprietary assets would also include trade secrets and undisclosed inventions.
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RETAINED EARNINGS STATEMENT see STATEMENT OF RETAINED EARNINGS.
TRANSACTION DRIVERS are used to count the frequency of an activity, i.e., the number of times an activity is performed.

