definitely determinable liabilities
- definitely determinable liabilities
безусловно определяемая задолженность
величину которой можно рассчитать на основе документов (противоположным является estimated liabilities - предполагаемая задолженность)
Специализированный англо-русский словарь бухгалтерских терминов.
А. В. Чмель, А. В. Андрюшин.
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Retirement plans in the United States — A retirement plan is an arrangement to provide people with an income, possibly a pension, during retirement, when they are no longer earning a steady income from employment, or an asset from which a person may draw an income from as needed. There … Wikipedia