ADJUSTMENT Definition

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ADJUSTMENT can be either: 1. an increase or decrease to an account resulting from ADJUSTING ENTRIES; or, 2. changing an account balance due to some event, e.g., adjustment of an account due to the return of merchandise for credit.

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OPERATING RATIO measures a firms operating efficiency; calculated: company operating expenses divided by its operating revenues.

DELINQUENCY RATIO is the ratio of past-due loans to total number of loans serviced.

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