Examlex
below.
Cost
The amount of money or resources expended to acquire an asset, produce a product, or carry out a service.
Valuation Allowance
A reserve set aside against deferred tax assets due to uncertainty regarding their realization in the future.
Fair Value Adjustments
Fair value adjustments are accounting practices to revise the book value of an asset or liability to its current market value.
Trading Security
A financial asset that a company holds primarily for the purpose of selling it in the short term to profit from price fluctuations.
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