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Rule off

verb

Definitions

Verb
  1. 1
    To draw a line underneath, for example to mark the end of a topic or of an accounting period. transitive

    "The correctness of the accounts receivable ledger is ascertained by comparison of its balance with that of the control account. The practice of arbitrarily ruling off accounts in the ledger at the end of each month because of the fact that creamery operation usually is divided into monthly periods is not recommended, since it is intended that the ledger shall represent a continuous, accumulated record of the transactions throughout the year."

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