Accrue is the ability to accumulate over time. It is most commonly used when referring to interest, income, or expenses of an individual or business.

 

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Debt issue is a financial obligation allowing the issuer to raise funds by promising to repay the lender in the future.

 

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A long-term investment is the assets on company's balance sheet that represents the company's investments of any form. These investments are the assets that a company intends to hold for more than a year.

 

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