ARR Definition

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ARR is an acronym for Accounting Rate of Return.

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INCOME SMOOTHING refers to measures taken to reduce the probability of income shocks before they occur, and includes strategies like diversifying income sources; making low-risk production and employment choices; building up physical, human, and social assets; and ensuring good financial management.

DELIVERY ORDER is a document from the consignee, shipper, or owner of freight ordering the release of freight to another party.

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