COA Definition

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COA, in accounting, means Chart Of Accounts or Cost of Acquisition.

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EXPENDABLE TRUST FUND is a governmental fiduciary fund held in a trustee capacity by a governmental agency that accounts for assets and activities restricted to a specific purpose in accordance to formal intent. The principal of the fund can be expended towards only the activity specified, e.g., Unemployment Compensation Fund, Employee Benefits Fund, etc.

MID-CAP is a stock with a capitalization, total equity value, between $500 million and $5 billion.

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