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Salvage Value
The estimated value that an asset will realize upon its sale at the end of its useful life.
Payroll Accrual
The process of recording salaries and wages that have been earned by employees but not yet paid by the company.
Books Closed
A term referring to the point at which an accounting period is concluded and all financial statements are finalized.
Payday
The day on which an employee receives their salary or wages, typically occurring on a regular basis.
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