MALPRACTICE INSURANCE Definition

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MALPRACTICE INSURANCE see E&O INSURANCE.

Learn new Accounting Terms

COST OF CAPITAL/FUNDS is the rate of return that a business could earn if it so chose other investments with the equivalent risks. Also can be stated as opportunity cost of the funds used due to the investment decision.

BROUGHT FORWARD is the recognition of a value that was determined in the past, e.g. an accumulated balance brought forward at the start of a new accounting period.

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