HASH TOTAL Definition

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HASH TOTAL is a control total that has no meaning in itself except for control, e.g., total social security numbers of employees paid.

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INTELLECTUAL PROPERTY is intangible property that is the result of creativity, e.g. patents, trademarks or copyrights.

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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