Examlex
Which of the following types of property would be classified as "goods" under Article 2 of the UCC?
Par-Value Method
An accounting method used for recording the issuance of stock, where the stock is recorded at its face or par value, and any amount received over par value is credited to an additional paid-in capital account.
Non-Controlling Interest
The equity in a subsidiary not attributable directly or indirectly to the parent company, often shown separately in the consolidated financial statements.
Carrying Value
The amount at which an asset or liability is recognized in the balance sheet, considering depreciation, amortization, or impairment.
Unamortized Premium
The portion of the bond premium that has not yet been amortized or gradually written off against earnings over the bond's life.
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