OPERATING TRANSFER Definition

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OPERATING TRANSFER specifically identifies the transfer of resources from one fund/account to another made to support the normal level of operations of the receiving fund/account.

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BEHAVIOURAL ACCOUNTING is the explanation and prediction of human behavior in all possible accounting contexts, e.g., adequacy of disclosure, usefulness of financial statement data, attitudes about corporate reporting practices, materiality judgements, and decision effects of alternative accounting procedures.

IMPLIED DIVIDEND RATE is the basis for calculating yields on adjustable-rate preferreds; assumes that the dividend rate will remain the same as the index rate for all future dividends.

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