COLON (COLONES) is a currency of Costa Rica and El Salvador.
SUMMARY ACCOUNT is a ledger account (such as a control account) whose balance represents the total of other account balances.
ECONOMIC BOOK VALUE (EBV) allows for a book value analysis that adjusts the assets to their market value. This valuation allows valuation of goodwill, real estate, inventories and other assets at their market value.
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