ADJUSTMENT BOARD

adjustment  board.An  administrative  agency  charged  with  hearing  and  deciding  zoning appeals.  —  Also  termed  board  of  adjustment;  board  of  zoning  appeals.  [Cases:  Zoning  and Planning    354. C.J.S. Zoning and Land Planning §§ 180–181, 183–186, 189.] [Blacks Law 8th]

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ADJUSTING ENTRY

adjusting  entry.An  accounting  entry  made  at  the  end  of  an  accounting  period  to  record previously unrecognized revenue and expenses, as well as changes in assets and liabilities. [Blacks Law 8th]

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ADJUSTER

adjuster. One appointed to ascertain, arrange, or settle a matter; esp., an independent agent or employee of an insurance company who negotiates and settles claims against the insurer. — Also termed claims adjuster. [Cases: Insurance    3222. C.J.S. Insurance §§ 1343–1344.] independent  adjuster.An  adjuster  who  solicits  business  from  more  than  one  insurance company;  one  who  is …

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