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Straight-Line Method
The Straight-Line Method is a way of calculating depreciation of an asset, where the asset's cost is evenly spread over its useful life.
Other Than Temporary
Classification of impairments or losses indicating that the reduction in value is not expected to reverse in the near future.
Held To Maturity
A classification for investments in debt securities that the company has the positive intent and ability to hold until they mature.
Carrying Value
The book value of an asset or liability on a company's balance sheet, after accounting for depreciation, amortization, or impairment.
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