SUPPLANT Definition

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SUPPLANT is to take the place of or move into the position of, e.g. the computer supplanted the slide rule.

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CROSS-FOOTING is the addition of columns of figures in different ways to check the accuracy of the totals, e.g. vertically and horizontally deriving the same total in a spreadsheet.

OFF-BALANCE SHEET is not fully documented accounting transactions that can potentially incur risks of loss that are not fully transparent to investors.

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