ACCOUNTING PRINCIPLES Definition

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ACCOUNTING PRINCIPLES see GENERALLY ACCEPTED ACCOUNTING PRINCIPLES.

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CAPITALIZED COSTS are business expenses that are written off or deducted over a period of time through depreciation or amortization schedules.

ACCOUNTING ENTITY is an organization, institution or being that has its own existence for legal or tax purposes. An accounting entity is often an organization with an existence separate from its individual members--for example, a corporation, partnership, trust, etc. See also ACCOUNTING ENTITY ASSUMPTION.

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