ACCELERATED DEPRECIATION Definition

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ACCELERATED DEPRECIATION is a method of calculating depreciation with larger amounts in the first year(s).

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OFF-BALANCE SHEET is not fully documented accounting transactions that can potentially incur risks of loss that are not fully transparent to investors.

CANCEL SUPPORTING DOCUMENTS is to mark supporting documents as having been used to support a transaction so the same documents can't be used to support another transaction. An example is stamping vouchers "paid.”

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