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Factor by any method.
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Book Value
The value of an asset according to its balance sheet account balance, taking into account the cost of the asset minus depreciation.
Bonds
Fixed-income securities that represent a loan made by an investor to a borrower, typically corporate or governmental, which pays periodic interest payments and the return of the principal at maturity.
Discount
A reduction applied to the normal selling price of goods or services, typically for the purpose of enticing customers or accelerating sales.
Journal Entry
A record in accounting that represents a transaction or adjustment affecting at least two accounts, which is necessary to keep the financial statements accurate.
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