FOOTNOTE Definition

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FOOTNOTE is text that appears at the bottom of a page that adds explanation. In finance, it is often used in financial statements to provide explanatory addendums or disclosures as to the detail of various entries in the financial statements, e.g. debt, deferments, and off balance sheet items.

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AAHCPA is American Association of Hispanic CPAs.

ABSORPTION VARIANCE is the variance from budgeted absorption costing of manufactured product. See also ABSORPTION COSTING.

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