CIA, in accounting, is an acronym for Certified Internal Auditor; or, Cash in Advance.
LOAN TO VALUE RATIO, in real estate, is the percentage value for the relationship between the amount of the mortgage loan and the appraised value of the property. Loan-to-value ratio is expressed to a potential purchaser of a property in terms of the percentage a lending institution is willing to finance.
INFRASTRUCTURE is the resources (as personnel, buildings, or equipment) required for an activity.
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