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Pro rata is an adverb or adjective meaning in equal portions or in proportion. [1] The term is used in many legal and economic contexts. The hyphenated spelling pro-rata for the adjective form is common, as recommended for adjectives by some English-language style guides. In American English, this term has been vernacularized to prorated or pro ...
Substance over form is an accounting principle used "to ensure that financial statements give a complete, relevant, and accurate picture of transactions and events". If an entity practices the 'substance over form' concept, then the financial statements will convey the overall financial reality of the entity (economic substance), rather than simply reporting the legal record of transactions ...
Law. In law, double billing refers to charging an hourly rate to two clients for the same time spent working. The American Bar Association prohibits double billing. [3] It is tantamount to overcharging, since the amount of time actually spent working on any one client's work is less than the amount billed to that client.
A word without hyphens can be made wrappable by having soft hyphens in it. When the word isn't wrapped (i.e., isn't broken across lines), the soft hyphen isn't visible. But if the word is wrapped across lines, this is done at the soft hyphen, at which point it is shown as a visible hyphen on the top line where the word is broken.
Meaning Origin language and etymology Example(s) capill-of or pertaining to hair Latin capillus, hair capillus: capit-pertaining to the head as a whole Latin caput, capit-, the head capitation, decapitation carcin-cancer: Greek καρκίνος (karkínos), crab carcinoma: cardi-of or pertaining to the heart: Greek καρδία (kardía), heart ...
After action report. An after action report (or AAR) is any form of retrospective analysis on a given sequence of goal-oriented actions previously undertaken, generally by the author themselves. The two principal forms of AARs are the literary AAR, intended for recreational use, and the analytical AAR, exercised as part of a process of ...
v. t. e. In financial accounting, a liability is a quantity of value that a financial entity owes. More technically, it is value that an entity is expected to deliver in the future to satisfy a present obligation arising from past events. [1] The value delivered to settle a liability may be in the form of assets transferred or services performed.
The hyphen ‐ is a punctuation mark used to join words and to separate syllables of a single word. The use of hyphens is called hyphenation.. The hyphen is sometimes confused with dashes (en dash –, em dash — and others), which are wider, or with the minus sign −, which is also wider and usually drawn a little higher to match the crossbar in the plus sign +.