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Bank Draft
A payment instrument issued by a bank guaranteeing payment to a specified party. It is commonly used for secure transactions where the payer’s account is debited immediately, ensuring the receiver’s certainty of funds.
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Business Valuation
The process of determining the economic value of a business, used in sales, mergers, or fundraising.
Breakage
Revenue recognized from unredeemed gift cards, vouchers, or prepaid credits that customers never use.
BAS Agent
A professional registered with the Tax Practitioners Board authorized to prepare and lodge BAS on behalf of businesses.
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