👉 Attollent is a term in the field of accounting and finance, specifically related to financial statements. It refers to an item or asset that has been purchased but has not yet been used in transactions. In the context of financial reporting, it represents the value of a company's assets at a given point in time. In simpler terms, "attollent" is a term that describes a specific kind of asset that has been acquired, but which has not yet been utilized or applied to any transactions
