UNREALIZED ACCOUNTS RECEIVABLE Definition

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UNREALIZED ACCOUNTS RECEIVABLE, in cash based accounting, is monies due but not received; can be used to offset taxes.

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ENTREPRENEUR is the person who assumes the financial risk of the initiation, operation and management of a given business or undertaking. He/She is primarily a financial and/or professional risk taker almost to the extreme.

BUSINESS COMBINATION is the merger of separate entities or operations of entities into one reporting entity.

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