Examlex
Use Summation Notation
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Cash Flows
The aggregated volume of money transactions both incoming and outgoing in a firm, markedly influencing its ability to provide liquidity.
Impairment Loss
The decrease in an asset’s net carrying value that exceeds the future undisclosed cash flow it should generate.
Carrying Value
Also known as the book value, it represents the value of an asset or liability as reported on the company's balance sheet, calculated as the original cost minus depreciation, amortization, or impairment costs.
Recoverable Amount
The higher of an asset's fair value less costs to sell and its value in use, indicating the maximum amount that can be recovered from an asset.
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