TO DATE Definition

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TO DATE is prior to the current date.

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OFF THE BOOKS is a term associated with transactions which do not appear in any of the financial records kept by a business. Strictly speaking, 'off the books' implies cash payments received for assets (products and services) which are not officially recorded in the accounting system of the business.

STATUTORY LAW is law enacted by the legislative branch of government, as distinguished from case law or common law.

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