DEFERRED DEVELOPMENT COSTS Definition

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DEFERRED DEVELOPMENT COSTS is the non-recognition of costs of development until such until some condition(s) is satisfied.

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GROUP ACCOUNTS are the financial statements of a group of companies. These are usually presented in the form of consolidated accounts.

TARIFF, usually, a countrys tax on imports. May sometimes refer to the rate of tax; and, is used interchangeably with the term 'duty'.

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