OWN WORK CAPITALIZED represents the value of work performed for own purposes and capitalized as part of fixed assets.
NONREFUNDABLE BOND is a bond issue that cannot be redeemed for a stated period of time using the proceeds from a new, lower-cost issue to finance the refunding. The bond can still be called without a refunding, but the company must use internal capital or equity funds to retire the issue. This provides some protection to the bondholder if interest rates decline significantly.
LODGEMENT, in law, is bringing a legal charge or accusation against someone.
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