OTHER LONG-TERM ASSETS includes long-term assets not included into the investments, fixed, or intangible assets categories. Those other assets may be that part of prepaid expenses that will start expiring more than a year after the balance sheet date, or the cash surrender value of life insurance on company officers, etc.
APPLICATION CONTROL is the programmed procedure in application software designed to ensure completeness and accuracy of information.
NON-MONETARY ASSET see MONETARY ASSET.
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