ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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RISK-FREE RATE Definition
RISK-FREE RATE is the rate of return available in the market on an investment free of default risk.
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APE is Account Period Ending (Normally followed by the date the accounting period ends). See also Accounting Period.
ALLOWANCE FOR BAD DEBTS is an account established to record a subtraction from ACCOUNTS RECEIVABLE, to allow for those accounts that will not be paid.