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BUSINESS PLAN 
A comprehensive planning document which clearly describes the business developmental objective of an existing or proposed business applying for assistance in SBA's 8(a) or lending programs. The plan outlines what and how and from where the resources needed to accomplish the objective will be obtained and utilized. 

 

BUSINESS START 
For enumeration purposes, a business with a name or similar designation that did not exist in a prior time period. 

  

CANCELED LOAN 
The annulment or rescission of an approved loan prior to disbursement. 

 

CAPITAL 
 Assets less liabilities, representing the ownership interest in a business;
a stock of accumulated goods, especially at a specified time and in contrast to income received during a specified time period;
accumulated goods devoted to the production of goods; (4) accumulated possessions calculated to bring income.

 

CAPITAL EXPENDITURES 
Business spending on additional plant equipment and inventory. 

 

CAPITALIZED PROPERTY 
Personal property of the agency which has an average dollar value of $300.00 or more and a life expectancy of one year or more. Capitalized property shall be depreciated annually over the expected useful life to the agency. 

 

 

 

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