Examlex
The isoelectric point of amino acids is the average of the values pKCOOH + pKNH2.
Owners' Equity Accounts
Accounts that reflect the owners' stake in the company, including capital contributed and retained earnings minus any drawings or distributions to the owners.
Balance Sheet
A snapshot in financial reporting that captures a company's resources, owed amounts, and the value belonging to its shareholders at a distinct instant.
Straight-Line Depreciation
A method of allocating the cost of a tangible asset over its useful life evenly, resulting in a consistent expense charge over each period.
Double-Declining-Balance Depreciation
A method of accelerated depreciation in which an asset's book value is reduced at double the rate of its straight-line depreciation.
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