ACCRUAL CONCEPT Definition

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ACCRUAL CONCEPT see ACCRUAL BASIS OF ACCOUNTING.

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RESTRICTED DONATIONS see RESTRICTED ASSETS.

RECEIVER is a court appointed person who takes possession of, but not title to, the assets and affairs of a business or estate that is in a form of bankruptcy called RECEIVERSHIP where the receiver collects rents and other income and generally manages the affairs of the entity until a disposition is made by the court.

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