OCBOA Definition

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OCBOA see Other Comprehensive Basis of Accounting.

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CAPITAL SURPLUS is an archaic term. See PREMIUM ON CAPITAL STOCK.

INVESTMENT CENTER is the responsibility center within an organization that has control over revenue, cost, and investment funds. It is a profit center whose performance is evaluated on the basis of the return earned on invested capital, e.g. corporate headquarters or a division of a large decentralized organization.

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