AFUDC Definition

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AFUDC is Accumulated Funds Used During Construction or Allowance for Funds Used During Construction.

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RECEIVER is a court appointed person who takes possession of, but not title to, the assets and affairs of a business or estate that is in a form of bankruptcy called RECEIVERSHIP where the receiver collects rents and other income and generally manages the affairs of the entity until a disposition is made by the court.

SSARS see Statements on Standards for Accounting and Review Services.

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