CHECK REGISTER Definition

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CHECK REGISTER is the journal for recording payments by check.

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BROKER is an individual or firm that acts as an intermediary between a buyer and seller, usually charging a commission.

SYNTHETIC LEASE is a transaction that appears, from an accounting standpoint, as a lease, but as a loan from a tax standpoint; resulting in an off-balance sheet account of the financing and the tax benefits that accompany the financed asset.

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