Examlex
The all-in-spread (AIS) used in the Moody's Analytics model is the difference between the interest rate on a loan and the prime lending rate at the time the loan was originated.
Current Assets
Assets that are expected to be converted into cash, sold, or consumed within a year.
Cash Equivalents
Short-term, highly liquid investments that are easily convertible to known amounts of cash with original maturities of three months or less.
Allowance Method
A method in accounting that involves estimating the accounts that are uncollectible at the end of each period to account for bad debts.
Receivables
Amounts owed to a company by customers or other parties as a result of the company providing goods or services on credit.
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