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/ Business Dictionary
Explanation:
Amounts which are expected to be paid for known obligations of which the amount can only be approximated.
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/ Business Dictionary
Explanation:
Verpflichtungen, die wirtschaftlich der laufenden Periode zuzurechnen sind, der Eintritt erfolgt jedoch erst zu einem späteren Zeitpunkt. Die Verpflichtung ist hinsichtlich Höhe und Zeitpunkt ungewiß.
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