Examlex
Segregation refers to
Stockholders' Equity
The residual interest in the assets of a corporation after deducting liabilities, representing the ownership interest of shareholders.
Unamortized Patent
A patent that has not yet been fully written off through amortization in a company's financial statements, representing an intangible asset still holding value.
Land Account
An account used in accounting to record the cost of land owned by a company. It includes the purchase price and any additional costs incurred to prepare the land for use.
Fair Value
The price at which an asset would be bought or sold in an orderly transaction between market participants at the measurement date.
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