PERIODIC VALUATION Definition

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PERIODIC VALUATION allows for the determination on future dates the value of assets, portfolios, etc. with the idea of setting a new standard cost or value to those assets. Such revaluations, up or down, are then posted as the new standard cost or value. See REVALUATION.

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BAN see BOND ANTICIPATION NOTE.

IMMOVABLE is a. not able to be moved or changed; or, b. assets consisting of land, buildings, or other permanent items.

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