OTHER CURRENT LIABILITIES Definition

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OTHER CURRENT LIABILITIES includes any other current liabilities, including bank overdrafts and accrued expenses.

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AMORTIZATION EXPENSE is the allocation to expenses of the cost of an intangible asset such as goodwill, a patent, bond issue costs, etc.

DOLLARIZATION is the use of U.S. dollars by a country as its own currency; the linking of a currency's value to that of the U.S. dollar; or, the use of the U.S. dollar for accounting purposes.

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