C.M.A. Definition

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C.M.A. means Certified Management Accountant.

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CAPITAL LEASE is a lease obligation that has to be capitalized on the balance sheet. It is characterized by: it is non-cancelable; the life of lease is less than the life of the asset(s) being leased; and, the lessor does not pay for the upkeep, maintenance, or servicing costs of the asset(s) during the lease period.

AAT, in Great Britain, is Association of Accounting Technicians.

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