Examlex
Governmental entities should recognize revenue from donated fixed assets that will be sold to support programs of the entity at which amount in their government-wide financial statements?
Market Rate
The prevailing rate of interest or return available on investments, often referred to in the context of loans or savings.
Capital Loss
The loss incurred when the selling price of an asset is less than the purchase price, reflecting a decrease in the value of the asset.
Put Bond
A type of bond that allows the holder to force the issuer to buy back the bond at specified times before maturity.
Deferred Call Provision
A clause in a bond contract that prohibits the issuer from repurchasing the bond until a specified date has passed.
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