Examlex
What are the four things that must be done to remove the bonds from the books in an early retirement? (This is the second step.Step one is to amortize the discount or premium on the bonds up to the date of retirement. )
Debt to Stockholders' Equity
A financial ratio that measures the company's financial leverage by comparing its total liabilities to stockholders' equity.
Capital Lease
A lease treated like a purchase by the lessee in accounting, meaning the leased asset is included on the balance sheet, and the corresponding lease obligation is treated as a liability.
Operating Lease
A lease agreement that allows for the use of an asset but does not convey rights of ownership to the lessee.
GAAP
GAAP (Generally Accepted Accounting Principles) is a collection of commonly-followed accounting rules and standards for financial reporting.
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