CONTRA REVENUE ACCOUNT is an account that is offset against a revenue account on the income statement.
DEMINIMUS, root is De minimis non curat lex (Latin), a common law principle whereby judges will not sit in judgment of extremely minor transgressions of the law. It has been restated as "the law does not concern itself with trifles". It is commonly used to include a test of anyone judging conformance to accounting principles, regulations or rules.
LOAN CAPITAL is part of a company's capital made up of loans from outside the company.
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