LOSS, in finance, is when expenses exceed sales or revenues, i.e. goods or services are sold for less than their cost.
ATP (Accredited Tax Preparer), in the US, is a national credential conferred by Accreditation Council for Accountancy and Taxation to professionals who have a thorough knowledge behind the existing tax code and tax preparation of individuals, corporate and partnership tax returns.
SUBSTANTIATED is where the subject is supported with proof or evidence.
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