CONTRIBUTED ASSETS are those assets, including real property assets, that are owned, leased or licensed by the contributing entity. Such contributions are normally associated with the contributing entity receiving equity interest (in a commercial exchange) or tax relief (in a charitable donation) in recognition of the value for those contributed assets.
COMPLIANCE AUDIT is the review of financial records to determine whether the entity is complying with specific procedures or rules.
ADMINISTRATIVE/ADMINISTRATION COST see INDIRECT COST.
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