ADJUSTMENTS TO INCOME are all tax code allowable increases/(deductions) to income that are not already accounted for.
ALLONGE is a piece of paper attached to a negotiable instrument to allow space for writing endorsements.
CONTINGENCY is an existing condition involving uncertainty as to possible gain (gain contingency) or loss (loss contingency) that will be resolved by future events. Estimates, such as the useful life of an asset, are not contingencies. Eventual expiration of the asset's utility is not uncertain.
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