ACCRUED INCOME is income earned during a fiscal period but not paid by the end of the period.
BOOK VALUE OF EQUITY is the difference between the book value of assets and the book value of liabilities.
CAPITAL RECEIPTS is proceeds from the sale of capital assets. They may be used to finance new capital expenditure or repay existing loan debt. Receipts available to finance capital expenditure in future years are normally held in the usable capital receipts reserve.
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