Allegations

Defendant's Principal Pleading
In the context of legal proceedings, the defendant's principal pleading is a formal written response to the plaintiff's complaint, containing denials of the allegations, affirmative defenses, and any potential counterclaims.
Pleading
A pleading is a formal document submitted to a court, outlining the facts and legal grounds that constitute a plaintiff's cause of action or a defendant's grounds of defense. This document delineates the dispute and serves as the foundation for the legal proceedings.

Accounting Terms Lexicon

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