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Theta is always negative except possibly for certain
Realizable Value
The estimated amount that an asset can be sold for at the end of its useful life, minus any disposal costs.
Pledges Receivables
Amounts promised by donors to an organization that are still outstanding.
Borrow
To borrow means to receive something of value, especially money, from a lender under the agreement to return it, typically with additional interest, at a future date.
Pledges Receivables
Outstanding amounts owed to an organization based on pledges made by donors, often recognized in nonprofit accounting.
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