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risconti attivi
account.	deferral; deferred asset; deferred charge; deferred debit; deferred expenditure; prepaid expense
fin.	prepaid expenses; prepayments
market.	expenses paid in advance
risconto attivo
account.	deferred charges
fin.	prepaid expenses

risconti attivi: 6 phrases in 2 subjects

Finances	2
Marketing	4