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- USA 1
- usage and disposal of fixed assets 1
- Use Case 1
- use case 1
- use of forest 1
- use of resources 1
- useful life 1
- useful properties 1
- users of accounting information 1
- users of analytical information 1
- users of financial statements 2
- utility of information 1
- utilization of stone sludge 1
- UWB 1
- validation 1
- valuation 4
- valuation in accounting 1
- valuation of investment real-estate 1
- valuation software model SLIM and COCOMO 1
- valuation standards 1