Examlex
Oceans heat and cool more slowly and to a lesser degree than do land masses.
Unearned Interest
Interest that has been collected on a loan by the lender but not yet earned, often because the loan may be paid off early.
Estimated Property Taxes
An approximation of the property taxes due on real estate, often used for budgeting or accounting purposes before the actual tax bill is received.
Modified Cash Basis
An accounting method that combines elements of both accrual and cash basis accounting, recording some transactions on an accrual basis and others on a cash basis.
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