CHART OF ACCOUNTS is a list of ledger account names and associated numbers arranged in the order in which they normally appear in the financial statements. The Chart of Accounts are customarily arranged in the following order: Assets, Liabilities, Owners Equity (Stockholders Equity for a corporation), Revenue, and Expenses.
BASE TAX YEAR is the tax year prior to the subject tax year.
DELINQUENCY RATIO is the ratio of past-due loans to total number of loans serviced.
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