COST OF REVENUE Definition

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COST OF REVENUE see COST OF GOODS SOLD.

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YIELD TO CALL is the effective annual rate of return a bond earns assuming it is held until the bond's call date, not maturity, and is called (bought) by the issuer at a specific price (call price).

STRATIFY is to arrange a population or a sample in distinct layers. Stratified sampling is used in auditing to select a greater percentage of accounts with high balances than of accounts with low balances.

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