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Property that is voluntarily left and but forgotten is mislaid property.
Health Care Entity
An organization involved in the provision of medical, surgical, dental, or other health services.
Acquirer's Accounting
The accounting method used by an acquiring company to record the assets, liabilities, and non-controlling interests of an acquired company.
Date of Combination
The specific date when two or more entities come together to form one entity or begin to operate as a combined entity.
Journal Entries
Records of financial transactions in the chronological order they occur, used in bookkeeping.
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