Examlex
A regulatory sequence of DNA that is 10,000 base pairs away from the gene it regulates is mutated.The result is that the gene being regulated is now expressed at a higher rate compared to when this regulatory sequence was not mutated.What would this sequence of DNA best be called?
Amortized Cost
The initial investment cost adjusted for amortization or depreciation, representing the current book value of a financial asset or liability.
Held-to-Maturity Investments
Debt securities that a company intends and is able to hold until maturity, recorded on the balance sheet at acquisition cost adjusted for amortization.
Held-for-Collection Investments
Investments acquired with the intention of holding them to collect their contractual cash flows, rather than for selling in the near term.
Equity Method
An accounting technique used for recording investments in associate companies where the investor has significant influence over the investee.
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