ANR Definition

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ANR is Average Number of Runs or Average Not Ready (call centers).

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GRAY MARKET is the unofficial trading of securities before their formal public issue.

COST IN EXCESS OF BILLINGS, in percentage of completion method, is when the billings on uncompleted contracts are less than the income earned to date. These under-billings result in increased assets. Conversely, where billings are greater than the income earned on uncompleted contracts, a liability, billings in excess of costs, results.

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