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Accounting Basis
The method by which accounting transactions are recognized and recorded, such as cash basis or accrual basis accounting.
Financial Break-even
The point at which total revenues equal total expenses, and the company makes no profit or loss.
Discounted Basis
A method of purchasing or selling a financial instrument (e.g., a bond) for a price that is below its nominal or face value, reflecting the present value of its future cash flows.
Cash Basis
An accounting method where revenues and expenses are recorded only when cash is received or paid, respectively.
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