IDENTIFIABLE ASSETS and LIABILITIES Definition

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IDENTIFIABLE ASSETS and LIABILITIES are those assets and liabilities of a business that can be disposed of without disposing of the entire business. It includes both tangible and intangible assets.

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CAPITAL OUTLAY see CAPITAL EXPENDITURE.

LOT can be: 1. A group of items which are bought or sold together; 2. Multiple shares held or traded together, usually in units of 100; or, 3. A parcel of land.

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