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First Issues
Often refers to the initial release or offering of securities, products, or publications to the public.
Interest Accrue
Refers to the process where interest amount accumulates on money borrowed or invested over a period of time but has not yet been paid.
Note
A financial document that represents a promise to pay back a loan or debt within a specified timeframe.
Unearned Subscriptions
Income received in advance for subscriptions that have not yet been fulfilled. This is recognized as a liability until the service is rendered.
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