Examlex
Factor.
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Straight-Line Method
A method of depreciation where an asset's cost is evenly allocated over its useful life.
Discount on Bonds Payable
The gap between what a bond is actually worth and the price at which it is sold, in cases where it sells for less than its stated value.
Bonds Payable
This term refers to the amount of money a company owes to bondholders at the end of an accounting period, representing a long-term liability.
Present Value
The present valuation of money to be received in the future or recurrent cash inflows, accounting for a chosen rate of interest.
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