VEST / VESTING / VESTED Definition

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VEST / VESTING / VESTED, in law, is to give a secured right of present or future award. An entity has a vested right to an asset that cannot be taken away by a third party, even if physical possession of the asset has not yet been realized.

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ACCOUNTS RECEIVABLE RESERVE is a reserve against bad debt. See also RESERVE and RESERVE ACCOUNTS.

APE is Account Period Ending (Normally followed by the date the accounting period ends). See also Accounting Period.

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