PLANT ASSET is a non-current physical asset applicable to manufacturing activities.
ATTORNEY'S LETTER is signed by the client's lawyer and addressed to the auditor It is the auditor's primary means to corroborate information furnished by management about litigation, claims, and assessments.
NO-LOAD FUND is a mutual fund sold directly to investors without commissions paid to salesmen or other up-front costs. Some funds charge surrender fees, although a pure no-load fund has no sales, exit or marketing fees.
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