CARRYING VALUE, also known as "book value", it is a companys total assets minus intangible assets and liabilities, such as debt.
PAYABLE TO SHAREHOLDERS normally refers to distribution of dividends to shareholders and / or repayment of notes held by shareholders.
LIMIT TEST is a computer program step that compares data with predetermined limits as a reasonableness test, e.g. number of hours worked over 40 per week.
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