| Section 451.15 - Adjusting (journal) entry |
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| Section 451.16 - Administrative accounting |
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| Section 451.17 - Administrative expense |
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| Section 451.18 - Advance |
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| Section 451.19 - Age |
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| Section 451.20 - AICPA |
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| Section 451.21 - Allocate |
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| Section 451.22 - Allowance |
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| Section 451.23 - Allowable costs |
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| Section 451.24 - Amortization |
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| Section 451.25 - Apportionment |
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| Section 451.26 - Appreciation |
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| Section 451.27 - Article 2-A facility |
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| Section 451.28 - Assets |
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| Section 451.29 - Audit |
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