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How does the formation of a hanging valley differ from the formation of the main glacial trough?
Contra-liability Account
An account on the balance sheet that reduces the total amount of liabilities, working opposite to the way most liabilities function.
Mortgage Payable
A liability account on the balance sheet representing the borrower's obligation to repay a loan used to purchase property.
Beginning Inventory
The value of a company’s inventory at the start of an accounting period, before any purchases or sales have occurred.
Ending Inventory
The sum total of goods for sale at the termination of an accounting cycle.
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