OTHER CURRENT ASSETS relates to any other current assets. Does not include prepaid items.
APPRAISAL is a report made by a qualified person setting forth an opinion or estimate of value.
ECONOMIC ENTITY accounting concept that provides context or 'point of view' for the economic events (i.e., transactions) captured by the financial statements. In short, it answers the questions, 'Whose asset is it?'; 'Whose liability is it?'
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