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A legal document filed to secure an interest in personal property as collateral for a loan.

The portion of a bond's premium that has not yet been amortized remains on the balance sheet.

Funds received by a business but not yet deposited into a bank account.

Free cash flow that does not take into account the impact of financial leverage.

Gains/losses on investments that have not been sold and are reflected on the balance sheet.

Costs associated with the use of utilities such as electricity, water, and gas.