ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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TANGIBLE normally refers to assets that can be held or seen and that are capable of being appraised at an actual or approximate value (e.g. inventory, land & buildings, etc.).
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B/W is Black & White, Between, or Bundled With.
BCL is an acronym for, among others, Bank Comfort Letter or Bachelor of Canon/Civil Law.