UNIT-LEVEL ACTIVITY, in Activity Based Costing, is an activity that must be done for each unit of production.
REAL ACCOUNTS, also called permanent accounts, are the accounts; asset, liability, reserve and capital; whose balances are not canceled out at the end of an accounting period, but are carried over to the next period. These accounts appear on the post-closing trial balance and the statement of condition (balance sheet).
RAN see REVENUE ANTICIPATION NOTE.
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