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Some of the abbreviations used in the business brokering sector are
industry specific. Set out below are the meanings of each
abbreviation.
| AEC |
alternative earning capacity |
| BA |
business analysis |
| COGS |
cost of goods sold |
| DOS |
date of settlement |
| F&F |
fixtures & fittings |
| FTE |
full time employee |
| GP |
gross profit |
| IM |
information memorandum |
| MAT |
moving annual turnover |
| MOU |
memorandum of understanding |
| O/O |
owner operator |
| P&E |
plant and equipment |
| P&L |
profit & loss |
| PA |
per annum |
| PCM |
per calendar month |
| PW |
per week |
| RIRTE |
remuneration in relation to effort |
| ROI |
return on investment |
| ROT |
restraint of trade |
| SAV |
stock at value |
| TO |
turnover |
| TOC |
total occupancy cost |
| WDV |
written down value |
| WIP |
work in progress |
| Y/E |
year ending |
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