CIA Definition

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

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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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