UNDISTRIBUTED EARNINGS Definition

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UNDISTRIBUTED EARNINGS see RETAINED EARNINGS.

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PURCHASE AND INSTALLMENT SALEBACK, in real estate, is a contract purchase of real property upon the completion of construction. The subject property is then immediately sold back on a long-term installment contract.

RATE BASE is the value of a regulated public utility and its operations as defined by its regulators and on which the company is allowed to earn a particular rate of return.

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