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TeachMeFinance.com - explain Suspense account historic definition... Suspense account -- An account in which items are charged or credited temporarily until it can be determined in what account they should be entered ; an account of unpaid notes, disputed claims and money in litigation ; an account of claims of dubious value. About the author Mark McCracken Author: Mark McCracken is a corporate trainer and author living in Higashi Osaka, Japan. He is the author of thousands of online articles as well as the Business English textbook, "25 Business Skills in English". Copyright © 2007 by Mark McCracken, All Rights Reserved. TeachMeFinance.com is an informational website, and should not be used as a substitute for professional financial or legal advice. TeachMeFinance.com and its owner recommend consultation with a professional financial advisor prior to any investment or financial decision. Please read our disclaimer.