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fund balance  

Definición

  • The accounting term fund balance is usually reserved for government units, including government hospitals, which are typically a proprietary fund of a government entity such as a county or city. It is similar to equity as that term is used by for-profit entities and to net assets as that term is used by not-for-profit organizations. [Source: Encyclopedia of Health Care Management; Fund Balance]

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URI

http://data.loterre.fr/ark:/67375/N9J-NH06PLXC-1

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