LINE MANAGEMENT Definition

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LINE MANAGEMENT is the administration of the line functions of an organization; administration of activities contributing directly to the organizations output.

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ALLOWANCE FOR BAD DEBTS is an account established to record a subtraction from ACCOUNTS RECEIVABLE, to allow for those accounts that will not be paid.

REMARKETED PREFERRED STOCK is a preferred stock issues­-auction-rate preferred stock, e.g., where the dividend is set by a single marketing agent rather than through a Dutch Auction process.

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