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"Restricted" narration is commonly used in
Contra Account
An account used in the general ledger to reduce the value of a related account when the two are netted together.
Balance Sheet Accounts
Accounts found on the balance sheet that include assets, liabilities, and shareholders' equity, reflecting the company's financial position at a specific point in time.
Major Sections
Main divisions within a document, report, or presentation that organize and categorize the content for easier understanding and navigation.
Working Capital
The difference between a company's current assets and current liabilities, indicating the short-term liquidity of the company.
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