CONTRACT RATE OF INTEREST is the interest rate specified in a contract.
OTHER INCOME is income from activities that are not undertaken in the ordinary course of an entitys business.
BALANCING OFF THE BOOKS means totaling off the various amounts to find out how much money is left or, how overdrawn the organization is. At certain times; e.g. once a month, quarterly, for management committee meetings; it may be necessary to balance off the books".
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