GARNISH is to take a debtor's wages under a legal order, e.g. for child support or an IRS tax liability.
FICTITIOUS ASSET is debit balance included on balance sheets as assets that do not conform to the definition of an asset. Intentional includes of assets known to be fictitious assets may be ruled as fraud.
ORDER OF PERMANENCE is where fixed assets are entered in the balance sheet in descending order of permanence (i.e. land first, then buildings, then equipment ...).
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