HARD COSTS is the purchase price of actual assets. For example, the purchase price of a new printing press would be the hard cost. The soft costs are additional fees for items like factoring-invoiced installation, prepaid and extended warranties, or service contracts for the new equipment.
T as the fifth letter in a Nasdaq stock symbol indicates that the stock has warrants or rights.
NARRATIVE, in accounting, is a written description of an internal control system.
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