Examlex
A form of conspiracy that involves communications and cooperation by vertically connected individuals to achieve a criminal objective.
Effective-Interest Method
A method of amortizing the discount or premium on bonds payable, which reflects the time value of money in interest expense calculation.
Unamortized Bond Discount
The part of the bond issue price that is below its face value and has not yet been expensed in the company's financial statements.
Market Rate
Market rate, often referred to as the going rate, is the standard or average price of a good or service in a certain market at a given time.
Straight-Line Method
A depreciation technique that allocates an equal proportion of the cost of an asset to each year of its useful life.
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