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lien

(Dictionary)

Author:
Harold Averkamp, CPA, MBA

Definition

Usually a claim on an asset that is pledged as collateral. The lien is usually filed with a
government office.

Dictionary

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About the Author

Harold Averkamp

For the past 52 years, Harold Averkamp (CPA, MBA) has
worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. He is the sole author of all the materials on AccountingCoach.com.

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