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In grafting, the rooted part is known as the
Current Liabilities
Financial obligations that a company is expected to pay within one year, including accounts payable, short-term loans, and other similar debts.
Premium On Bonds
The amount by which the market value or sale price of a bond exceeds its face value, indicating that the bond was sold for more than its original issue price.
Contra Account
An account used in accounting to reduce the value of a related account; it has a balance opposite to the normal account balance.
Par Value
The face value of a bond or the stock value stated in the corporate charter, which may differ from its market value.
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