ATTRIBUTE SAMPLING Definition

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ATTRIBUTE SAMPLING is a property that has only two possible values (an error exists or it does not).

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PAPER GAIN (LOSS) is an unrealized capital gain (loss) in an investment or portfolio.

OVERLEVERAGED is a balance sheet condition where the entity is incapable of servicing its debt load (interest payments) with available capital sources. Simply put, the entity is carrying too much debt.

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