APPRAISAL Definition

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APPRAISAL is a report made by a qualified person setting forth an opinion or estimate of value.

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CREDITORS CONTROL ACCOUNT reflects the total amount owed to all the individual creditors. The balance of the creditors control account must equal the total of the creditors list, which represents the amounts owed by the individual creditors obtained from the individual balances in the various subsidiary ledger accounts for each creditor. This subsidiary ledger is known as the creditors ledger.

CAPM see CAPITAL ASSET PRICING MODEL.

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