ARB Definition

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ARB is Accounting Research Bulletins.

Learn new Accounting Terms

APPRAISAL VALUE is an opinion of a assets fair market value, based on an appraisers knowledge, experience, and analysis of the asset class.

EARNING CAPACITY, LOSS OF 'Loss of earning capacity' means the difference between the worker's net average earnings before the incident, and the net average amount of wages the deciding body determines the worker is capable of earning after the incident.

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