It means “friend of the court”. The person is not a party to the case in any manner. His sole purpose is to assist the court by providing substantial information or insight for the smooth disposal of the case.
A del credere, Italian for trust, agency guarantees the creditworthiness of a buyer and, just in case of default, assumes the danger posed to the vendor.
A person charged with an offence or a crime is generally called an Accused.
Depreciable assets are those assets which are actually used and their value is written down over a period of time.