B Definition

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B as the fifth letter of a Nasdaq stock descriptor specifies that the stock issue is Class B shares of the company.

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OPEN ITEM is a contractual or scheduled commitment that is not yet reflected in Financial Accounting but will lead to actual expenditures in the future, e.g. a purchase order that is not shipped in full will list those unshipped items as open items within the shipping invoice.

OFF-FRONT PAYMENT see UP-FRONT PAYMENT.

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