ACCRUED PAYROLL is a liability arising from employees salary expense that has been incurred but not paid.
SYNDICATE is a group of investment bankers or banks that acts jointly, on a temporary basis, to, in the case of investment bankers, sell securities or to underwrite a new issue of bonds (syndicated capital), or, for the bank syndicate to loan money in a bank credit (syndicated credit).
CAPITALIZED COSTS are business expenses that are written off or deducted over a period of time through depreciation or amortization schedules.
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