SUBSIDIARY LEDGER Definition

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SUBSIDIARY LEDGER is a group of subsidiary accounts the sum of the balances of which is equal to the balance of the related control account in the general ledger.

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GPRO is Group Practice Reporting Option used within the US government, e.g. Medicare and US DHHS. A "group practice" is defined as a single Taxpayer Identification Number (TIN) with 2 or more individual eligible professionals (EPs) (as identified by individual National Provider Identifier [NPI]) who have reassigned their billing rights to the TIN.

LISTED COMPANY is a public company listed or quoted on a stock exchange.

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