DR (in accounting) Definition

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DR, in accounting, is an acronym for Debit Record. See DEBIT RECORD.

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CONTINGENCY PLAN is a plan that provides an outline of decisions and measures to be taken if defined circumstances, outside the control of the affected organization, should occur.

RATE BASE is the value of a regulated public utility and its operations as defined by its regulators and on which the company is allowed to earn a particular rate of return.

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