EXPENDABLE NET ASSETS Definition

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EXPENDABLE NET ASSETS are those assets not required to be retained in perpetuity, i.e. those assets available for use for operations.

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BASLE COMMITTEE was set up by the Bank for International Settlements and is based in Basle. The Committee drew up international capital adequacy standards for banks and was once known as the Cooke Committee, after a former chairman.

LAND, in terms of accounting, is the value of real estate less the value of improvements, e.g. buildings.

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