Examlex
The systems approach to training involves (1) needs assessment, (2) program delivery, (3) assessment, and (4) evaluation.
Book Value
The value of a company's asset as it appears on the balance sheet, calculated as the cost of the asset minus accumulated depreciation.
Merchandise Inventory
Goods or products that a retailer, wholesaler, or distributor holds for the purpose of selling to customers.
Gain on Realization
Profit recognized from selling an asset for more than its book value.
Loss or Gain
The financial result from business transactions, investments or other financial events, indicating a profit (gain) or a deficit (loss).
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