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The machinery in a plant is old and was designed for use by an "average-sized male." Citing safety concerns, the company hires only average-sized males for jobs working in the plant. If a female applicant for a job at the plant is not hired and sues, a court would most likely rule that:
Interest Portion
The part of a payment or financial obligation that represents the cost of borrowing or the charge for the service of using someone else's money.
Carrying Amount
Also known as book value, this is the value of an asset as recorded in the company's balance sheet, after deducting accumulated depreciation or amortization.
Bond Discount Account
An account that shows the difference between the face value and the lower selling price of a bond, which is amortized over the life of the bond.
Balance Sheet
A financial statement that provides a snapshot of a company's financial condition at a specific point in time, detailing assets, liabilities, and equity.
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