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.
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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