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A gain contingency that is reasonably possible and for which the amount can be reasonably estimated should be
Interest
A charge for borrowed money, generally a percentage of the borrowed amount.
Months
Units of time, each roughly corresponding to one cycle of the moon’s phases, used in planning and scheduling.
Accrued Interest
Interest that has accumulated over time but has not yet been paid.
Loan
An amount of money borrowed that is expected to be paid back with interest.
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