ACCOUNT CURRENT Definition

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ACCOUNT CURRENT is a running or continued account between two or more parties, or a statement of the particulars of such an account.

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DEFERRED EXPENDITURE is an expenditure for which payment has been made or a liability incurred but which is carried forward on the presumption that it will be of benefit over a subsequent period or periods. This is also referred to as deferred revenue expenditure.

NPR see NET PATIENT REVENUE.

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