APB 18 is the Accounting Principles Board Equity Method of Accounting for Investments in Common Stock.
CMO see COLLATERALIZED MORTGAGE OBLIGATION.
CREDIT RECORD (CR) is an entry in a double-entry bookkeeping system recording an increase in a liability; an owners equity item or revenue; or a decrease in an asset or an expense. Credit entries are conventionally made on the right-hand side of T accounts.
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