Examlex
Bonds are
Amortization Expense
The gradual write-off of the cost of an intangible asset over its useful life.
Equity-Method
An accounting technique used to record investments in affiliate companies, where the investment is initially recorded at cost and adjusted thereafter for the investor's share of the investee's profits or losses.
Operating Activities
Activities that relate directly to the operation of a business, including sales revenue and expenses, reflected in the cash flow statement.
Decrease in Inventory
A reduction in the amount of goods available for sale or use, often reflected in financial statements and can indicate sales performance or a strategy to lower inventory levels.
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Q143: For the year ended December 31, 2003,