Examlex
When conducting discriminant analysis,the analysis sample is that part of the total sample used to check the results of the estimation sample.
Semiannually
Taking place twice within a year or every half year.
Effective Interest Method
An accounting technique for calculating interest expense on bonds that amortizes discount or premium over the life of the bonds.
Straight-line Method
A depreciation technique that allocates an equal portion of the value of an asset over its useful life, used to gradually reduce the asset's book value.
Par Value
A nominal value or face value given to a share of stock at the time of its issuance, often used for legal and accounting purposes.
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