ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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PROPRIETARY Definition
PROPRIETARY is an account, item, or information belonging to a company or individual. See PROPRIETARY ASSET.
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SUBJECT TO, in accounting, was a type of qualified audit opinion that was worded "In our opinion, subject to....." Auditors are no longer permitted to issue such opinions.
DPP see DIRECT PARTICIPATION PROGRAM.
