ACCRUED EXPENSES Definition

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ACCRUED EXPENSES are expenses incurred during an accounting period for which payment is postponed.

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INDENTURE is an agreement between lender and borrower which details specific terms of the bond issuance. Specifies legal obligations of bond issuer and rights of bondholders. There is usually a indenture document spelling out the specific terms of a bond as well as the rights and responsibilities of both the issuer of the security and the holder.

DUMPING is the selling of merchandise in a foreign country at, or, below cost in order to seize market share.

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