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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EATING STOCK is when an underwriter can't find buyers for a stock and therefore has to buy them for his own account.

FICTITIOUS ASSET is debit balance includes on balance sheets as assets that do not conform to the definition of an asset. Intentional includes of assets known to be fictitious assets may be ruled as fraud.

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