DEFERRED EXPENSES Definition

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DEFERRED EXPENSES see PREPAID EXPENSES.

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POOLING OF INTEREST METHOD is an accounting method for reporting acquisitions accomplished through the use of equity. The combined assets of the merged entity are consolidated using book value, as opposed to the PURCHASE METHOD, which uses market value. The merging entities` financial results are combined as though the two entities have always been a single entity. See POOLING-OF-INTERESTS.

MATURITY is the date on which the last principal payment of a debt instrument becomes due and payable.

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