APB 18 Definition

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APB 18 is the Accounting Principles Board Equity Method of Accounting for Investments in Common Stock.

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MONEY MARKET CERTIFICATE is a security issued by com­mercial banks and savings and loan associations. Money market certificates pay a yield often based on the going Treasury bill rate. Interest rates on certificates normally remain fixed over their maturity and investors face an interest penalty for early withdrawal.

IN-KIND is the value of goods or services provided for which money would have otherwise been paid.

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