Examlex
When a patient is transferred to a different level of care within the same hospital, the summary report is called a
Book Value
A financial measurement that calculates the value of a firm's equity as it appears on the balance sheet by subtracting liabilities from assets.
Fair Value
The estimated price at which an asset or liability could be traded in an orderly transaction between market participants at the measurement date.
Consolidation Elimination
The process of removing intra-group transactions and balances from the consolidated financial statements of a group of companies.
Cost Method
An accounting approach for investments, where the investment is recorded at its acquisition cost without reflecting the investee's performance.
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