BEAR is an investor who expects share prices to fall and thus likely to sell short. More generally, a pessimist about the market outlook.
BLENDED COSTS is the cost of pre-set multiple items or processes that result in more than one end result or product. In a sense it is a form of cost averaging rather than stand-alone costing of one given product or identified process.
IBNR is Incurred But Not Reported.
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