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Rechnungsabgrenzung {f}   -   accrual and deferral
Auflösung von Rechnungsabgrenzungsposten   -   amortization of accruals and deferrals
    
    
    
    
    
    
    
    
    
    
    
    
    
      
Wilcox's Law: A pat on the back is only a few centimeters from a kick in the pants.
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