AICPA Definition

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AICPA is the American Institute [of] Certified Public Accountants.

Learn new Accounting Terms

C&I (COST & INSURANCE), in a price that is quoted 'C&I', means that the cost of the product and insurance are included in the quoted price. In this case, the cost of shipping would be borne by the buyer.

ASSIGNED VALUE is a value that serves as an agreed-upon reference for comparison; normally derived from or based upon experimental work of some national or international organization.

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