STABLE MONETARY UNIT CONCEPT allows accountants to ignore the effect of inflation in the accounting records.
OCOGS is Operating Cost of Goods Sold.
SPECIAL-PURPOSE ENTITY (SPE) is a financing vehicle that is not a substantive operating entity, usually one created for a single specified purpose. An SPE may be in the form of a corporation, trust, or partnership. Special-purpose entities have been used for several decades for asset securitization, risk sharing, and to take advantage of tax statutes.
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