SALE AND LEASEBACK Definition

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SALE AND LEASEBACK is a financial transaction, where one sells an asset and leases it back for the long-term. 

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AUDIT SCHEDULES are the information formats developed by the external auditors to guide the corporation in the preparation of particular information presented in a particular manner that facilitates the audit. These should always be completed by the corporation prior to the start of the audit.

IMPLICITY is something implied or understood although not directly expressed.

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