Examlex
External data imported from a CSV file into an Access database may only be appended to an existing table.
Purchase of Land
The acquisition of land as a fixed asset, recorded at its purchase cost plus any related expenses necessary for its intended use.
Sale of Land
The act of transferring ownership of a parcel of land from one party to another, typically involving a financial transaction.
Land Account
An account in the ledger that records the costs and values related to ownership of land.
Future Bond Issue
A planned issuance of bonds by a corporation or government in the future to raise capital.
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