EQUIPMENT TRUST CERTIFICATE is a bond that is secured by a first claim (lien) on certain equipment. The title to the equipment is held in trust until the bond is paid off.
COST OBJECT is anything for which cost data is desired, e.g., products, product lines, customers, jobs, and organizational sub-units such as departments or divisions of a company.
FILENAME EXTENSION is a suffix to the name of a computer file applied to indicate the encoding convention (file format) of its contents, e.g. example.xls, to where the .xls indicates a Microsoft Excel file.
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