ACCOUNT AGING usually refers to the methods of tracking past due accounts in accounts receivable based on the dates the charges were incurred. Account aging can also be used in accounts payable, to a lesser degree, to monitor payment history to suppliers. See also AGING OF ACCOUNTS.
SURETY BOND is a contract by which one party agrees to make payment on any default or the debt of another party.
WORK IN PROGRESS a piece of work that is not yet finished.
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