CUSTODIAN Definition

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CUSTODIAN is an entity entrusted with guarding and keeping property or records.

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CAPITALIZATION is the statement of capital within the firm - either in the form of money, common stock, long-term debt, or in some combination of all three. It is possible to have too much capital (in which case the firm is overcapitalized) or too little capital (in which case the firm is undercapitalized).

CONTRA REVENUE ACCOUNT is an account that is offset against a revenue account on the income statement.

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