APPORTION Definition

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APPORTION is to divide and share out according to a plan.

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ADJUSTMENT can be either: 1. an increase or decrease to an account resulting from ADJUSTING ENTRIES; or, 2. changing an account balance due to some event, e.g., adjustment of an account due to the return of merchandise for credit.

PORTFOLIO is a term for describing all the investments that an entity owns. A diversified portfolio contains a variety of investments.

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