CIA Definition

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CIA, in accounting, is an acronym for Certified Internal Auditor; or, Cash in Advance.

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OTHER LONG-TERM ASSETS includes long-term assets not included into the investments, fixed, or intangible assets categories. Those other assets may be that part of prepaid expenses that will start expiring more than a year after the balance sheet date, or the cash surrender value of life insurance on company officers, etc.

COMPARABILITY is the quality or state of being similar or alike.

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