ACCOUNTS PAYABLE Definition

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ACCOUNTS PAYABLE (AP) are trade accounts of businesses representing obligations to pay for goods and service received.

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UNICAP see UNIFORM CAPITALIZATION RULES.

HEDGE FUND is a special type of investment fund with fewer restrictions on the types of investments it can make. Of note is a hedge funds ability to sell short. In exchange for the ability to use more aggressive strategies, hedge funds are more exclusive, i.e., fewer people, usually only the wealthy, are allowed to invest in hedge funds.

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