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In the formula for Cramer's V,the expression (minimum of r - 1,c - 1)
Adjusting
The process of making entries to correct accounts or to account for accruals and deferrals in the accounting cycle.
FOB Destination
A shipping term where the seller is responsible for the freight and other transportation costs until the goods reach the buyer’s specified location.
Ownership
The state or fact of exclusive rights and control over property, which can be an object, land/real estate, intellectual property, or some other kind of property.
Debit Balance
An accounting balance where the sum of debits exceeds the sum of credits, typical for assets and expenses.
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