Examlex
The conceptual design step that defines entities,attributes,and relationships is ____.
Straight-Line Amortization
A method of systematically reducing a loan or the cost of an intangible asset over a fixed period, where equal amounts are expensed in each period.
Semiannual
Occurring twice a year; a term often used in finance to describe payments, interest accruals, or other events that happen every six months.
Unamortized Discount
The portion of a bond discount that has yet to be expensed in the income statement over the bond's life.
Gain
Refers to the profit earned from the sale of an asset or investment for more than its purchase cost, excluding income from the primary business activities.
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