EXECUTOR is a legal entity, frequently an individual, known before death to a testator, who is named in the testators will to carry out the desires of the deceased after his death as designated in the will. Executors must be approved by the court of law probating the will. An executor pays all indebtedness as claimed by creditors of the estate, with the approval of the court of law, and then carries out or executes the will according to the terms set forth by the testator.
MONETARY UNIT is the unit used to measure economic activity (e.g., U.S. $).
APB 18 is the Accounting Principles Board Equity Method of Accounting for Investments in Common Stock.
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