CAPITALIZATION FACTOR Definition

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CAPITALIZATION FACTOR is any multiple or divisor used to convert anticipated benefits into value.

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BCL is an acronym for, among others, Bank Comfort Letter or Bachelor of Canon/Civil Law.

TRANSACTION FILE is a collection of transaction records. The data in transaction files is used to update the master files, which contain the data about the subjects of the organization (customers, employees, vendors, etc.). Transaction files also serve as audit trails and history for the organization.

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