AAHCPA Definition

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AAHCPA is American Association of Hispanic CPAs.

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ABSORB is to assimilate, transfer or incorporate amounts in an account or a group of accounts in a manner in which the first entity loses its identity and is "absorbed" within the second entity. For example, see ABSORPTION COSTING.

UNSECURED is obligation backed not by collateral but only by the integrity of the borrower. Opposite of secured.

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