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Educating customers is a part of pioneering costs.
Net Asset Balance
The total assets minus total liabilities of a company, showing the net book value of the company's equity.
Restricted Fund Method
An accounting method used by not-for-profit organizations to distinguish between resources that are restricted by donor-imposed stipulations and those that are not.
Internally Restricted
Funds or assets within an organization that are designated for a specific purpose by the entity's management, not external restrictions.
Externally Restricted
Funds or resources that are restricted in use by external parties or agreements, often specified for particular purposes or projects.
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