Examlex
The biochemical oxygen demand (BOD)test is primarily a measure of carbon demand and should not include nitrogen oxidation demand.
Auditor's Report
A formal statement issued by an independent auditor as a result of an audit, evaluation, or review of an entity's financial statements, indicating the auditor's opinion on the veracity and fairness of the statements.
Unusual Item
An unusual item in financial accounting refers to a gain or loss that is unusual in nature and infrequent in occurrence, thus being reported separately in the financial statements.
Retirement Of A Bond
The process of paying off the principal amount of a bond at or before its maturity date, effectively canceling the debt obligation.
Long-Term Investment
Long-term investments are financial assets that a company intends to hold for more than one accounting year, such as stocks, bonds, or real estate.
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