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An account statement is a summary of all the transactions and activities in a financial account over a specified period. It typically includes details such as deposits, withdrawals, charges, fees, and interest earned or paid. Account statements are issued periodically by banks, credit card companies, and other financial institutions, often monthly or quarterly. They help account holders keep track of their financial activities and can be useful for budgeting, reconciling accounts, and monitoring for any discrepancies or unauthorized transactions.