BOA Definition

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BOA is Board of Auditors, Bank of America, Board of Adjustment, or Basic Ordering Agreement.

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JOINT ACCOUNT is a financial account owned by two or more persons who share equally in the rights and liabilities of the account.

ALLOWANCE FOR NOTES RECEIVABLE LOSSES is an account maintained at a level considered adequate to provide for probable losses. The provision is increased by amounts charged to earnings and reduced by net charge-offs. The level of allowance is based on management's evaluation of the portfolio, which takes into account prevailing and anticipated business and economic conditions and the net realizable value of securities held.

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