THIRD PARTY RECOVERY normally refers to delinquent accounts receivable recovered by a collection agency for a fee.
APIC is an acronym for Additional Paid-In-Capital (finance/business).
POOLING OF INTEREST METHOD is an accounting method for reporting acquisitions accomplished through the use of equity. The combined assets of the merged entity are consolidated using book value, as opposed to the PURCHASE METHOD, which uses market value. The merging entities` financial results are combined as though the two entities have always been a single entity. See POOLING-OF-INTERESTS.
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