OTHER EXPENSES/(INCOME) includes: miscellaneous other income and expenses (net), such as interest expense, miscellaneous expenses not included in general and administrative expenses, netted against recoveries, interest income, dividends received and miscellaneous income.
RESTRICTION CONTROL, in accounting, is one type of inference control over output from a database. To prevent a user who has access only to summary information from inferring details of a particular record the user can see the results from only five or more records combined, not fewer than five records.
OCBOA see Other Comprehensive Basis of Accounting.
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