OTHER LONG-TERM LIABILITIES Definition

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OTHER LONG-TERM LIABILITIES are any other non-current liabilities, including subordinated debt, and liability reserves.

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TIME PERIOD CONCEPT provides that accounting take place over specific time periods known as fiscal periods. These fiscal periods are of equal length, and are used when measuring the financial progress of a business.

INSURANCE CLAIM is a written notification to an insurance company requesting payment of an amount due under the terms of the policy.

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