UNDISTRIBUTED EARNINGS Definition

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UNDISTRIBUTED EARNINGS see RETAINED EARNINGS.

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GOING LONG is the purchase of commodities, bonds, or stock with no immediate intention of selling them, i.e. the purchase is for long term investment or speculation. See GOING SHORT.

OVERAGE is that amount, as in money or goods, that is actually on hand and exceeds the desired or listed amount in records or books. Also known as SURPLUS.

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