ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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REPLACEMENT RESERVE FUND Definition
REPLACEMENT RESERVE FUND, in real estate, is a fund set aside for replacement of common property in a condominium, PUD, or cooperative project; particularly that which has a short life expectancy, such as carpeting and furniture.
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VAR is an acronym for Value-Added Reseller (usually of technology products) or, in finance, Value at Risk.
FOOT A COLUMN is to add a column of numbers. To test footing is to add the column again to check accuracy.