CORROBORATE Definition

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CORROBORATE is to strengthen with other evidence in order to make more certain.

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EQUITY FUND is a mutual fund whose portfolio consists primarily of common stocks.

DEPRECIATION RESERVE in the process of allocating the cost of a fixed asset over its effective service life in a systematic and rational manner (depreciation schedule), the value of each depreciable asset is reduced by its depreciation amount. To match this, the depreciation amounts are added to a "depreciation reserve" in the long-term liabilities.

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