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If you have just sliced raw poultry on your cutting board, there is an increased probability that ________ bacteria will be present. Therefore, if the board is not thoroughly washed, the bacteria can cross-contaminate other food coming in contact with the board.
Lease Receivable
An asset account on the balance sheet that represents the amount of rent due to the lessor from the lessee according to the lease agreement.
Sales-Type Lease
An arrangement where a lessor sells an asset to a lessee under lease terms, effectively treating the lease as a purchase and sale from an accounting standpoint.
Guaranteed Residual Value
This is the estimated value of an asset at the end of its lease term or useful life, as guaranteed by the lessee or a third party.
Unearned Interest
Interest that has been collected on a loan by the lending institution but not yet earned because the principal amount of the loan has not been fully disbursed.
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