CPE is Continuing Professional Education.
CUSIP is Committee on Uniform Securities Identification Procedures. A standard nine-character alphanumeric system used to identify security issues.
BELOW THE LINE, in accounting, denotes credits or debits affecting balance sheet accounts rather than the income statement. Extraordinary items may also appear below the net profit line in the income statement, but accounting standards-setters have increasingly favored reflecting most such items in periodic net income.
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