Examlex
Match each definition with the correct word part below.
-Append/o
Net Identifiable Assets
The aggregate of a company's assets minus its liabilities, exclusive of goodwill and other intangible assets.
Loss on Disposal
The financial loss that occurs when the selling price of an asset is less than its carrying amount at the time of disposal.
Carrying Amount
Carrying amount, also known as book value, is the value of an asset as recorded in a company's books or financial statements, after accounting for depreciation and impairment losses.
Gain on Disposal
The profit earned from the sale of an asset, calculated as the sale proceeds minus the book value of the asset sold.
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