APB 18 is the Accounting Principles Board Equity Method of Accounting for Investments in Common Stock.
DEDUCTION is the act of deducting; subtraction. It is an amount that is or may be deducted, e.g. tax deductions.
OPEN ACCOUNT is a non-guaranteed payment arrangement, e.g. similar to department store credit. Goods are purchased and delivered without payment. Future payment for delivered goods is dependent on the good faith of the purchaser.
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