SOCIAL CAPITAL Definition

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SOCIAL CAPITAL is networks, together with shared norms, values and understandings which facilitate cooperation within or among those groups for mutual benefit.

Learn new Accounting Terms

LESSOR is the party who conveys specified property to another for a period of time in return for the receipt of rent.

OVERHEAD ABSORPTION is the term used for describing the transfer of value from a fixed asset such as a building or machine to the final product. In this way the indirect costs of the entity can be assigned to the products or services supplied.

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