OFF-PEAK Definition

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OFF-PEAK is not in the period of most frequent or heaviest use: lower rates for telephone calls made during off-peak hours; travelers who take advantage of off-peak fares. See PEAK.

Learn new Accounting Terms

VALUATION METHOD, within approaches, is a specific way to determine value.

COMPARE / COMPARISON is an audit procedure where an auditor observes similarities and differences between items such as an account from one year to the next.

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