natural resource
A physical item produced by nature. A natural resource might include such things as mineral, metal or oil deposits, mature trees, wildlife, rocks, shells, etc. Some strategic natural resources like gold and oil have become very important international trade products, and countries often keep forex reserves of U.S. dollars just to purchase them when needed.
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leads and lags
ELS
resale price maintenance
floating rate notes
Accounting Principles Board (APB)