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A contingent item that may eventually be placed on the left hand side of the balance sheet or recognized as income on the income statement is a/an
Estimated Residual Value
The anticipated value of an asset at the end of its useful life.
Restatement
The revision and republication of one or more of a company's previous financial statements to correct an error.
Depreciation
Allocating the cost of a physical asset across its life of utility in a systematic manner.
Acquires Land
The process by which a company or individual procures land as an asset.
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