CFO to DEBT Definition

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CFO to DEBT see CASH FLOW / CURRENT PORTION OF LONG TERM DEBT.

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BOUGHT LEDGER see LEDGER.

CRITICAL ACCOUNTING ESTIMATE is when a company must make assumptions about matters that are "highly uncertain" when the company makes the accounting estimate and either of the following conditions would have a material effect on the company's financial condition, changes in financial condition or results of operations: 1. the company could reasonably have used a different estimate for the current period; or, 2.changes in the estimate are reasonably likely to occur from period to period in the future.

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