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BUSINESS CYCLE PHASES: The recurring, but irregular, pattern of business cycles can be divided into two basic phases -- expansion and contraction. An expansion is a period of increasing economic activity and a contraction is a period of declining economic activity. These two phases are marked by two transitions. The transition from expansion to contraction is termed a peak and the transition from contraction to expansion is termed a trough. The early portion of an expansion is often referred to as a recovery.

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BANKS

Financial intermediaries that function as depository institutions, maintaining deposits, making loans, and directly controlling the checkable deposits portion of the economy's money supply. As financial intermediaries, banks match up lenders and borrowers, using deposits for loans. However, banks are also responsible for maintaining liquid checkable deposits that are used as money for the economy. The generic term "banks" or "commercial banks" is used in reference to traditional banks, as well as checking-account issuing thrift institutions--credit unions, savings and loan associations, and mutual savings banks.

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APLS

BLACK DISMALAPOD
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Today, you are likely to spend a great deal of time at a dollar discount store wanting to buy either income tax software or a how-to book on the art of negotiation. Be on the lookout for crowded shopping malls.
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This isn't me! What am I?

Natural gas has no odor. The smell is added artificially so that leaks can be detected.
"You are the only problem you will ever have and you are the only solution. Change is inevitable, personal growth is always a personal decision."

-- Bob Proctor, Author and Speaker

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Association of Accounting Technicians
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