EXPIRED EXPENSE Definition

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EXPIRED EXPENSE is an expense having come to an end or become void after passage of a period of time.

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TIME PERIOD CONCEPT provides that accounting take place over specific time periods known as fiscal periods. These fiscal periods are of equal length, and are used when measuring the financial progress of a business.

CALL RISK is the risk that a bond will be prepaid before its maturity date, causing the investor to lose future interest payments, which may be at interest rates well above current market rates.

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