Examlex
Process management activities are:
Impairment
A decrease in the recoverable value of an asset below its carrying amount on the balance sheet, leading to an adjustment of the book value.
Bad Debt Expense
Represents the amount of receivables that a company does not expect to collect and is treated as an expense on the income statement.
Restructuring
The act of reorganizing the legal, ownership, operational, or other structures of a company to make it more profitable or better organized for its present needs.
Principal Amount
The initial size of a loan or bond or the amount of money invested, excluding any interest or profits.
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