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A balance sheet item expressing what an individual or a corporation owns.

Additional Comments:

Any possession that has value in an exchange.

Related Terms:

Balance Sheet
The balance sheet, also called statement of financial position, portrays the financial position of the public ...

Deferred Charges
Deferred charges are expenditures for items that will benefit future periods beyond one year from the ...

Directors and senior officers of a corporation; those who have access to inside information about a ...

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