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To split cells, position the insertion point in the cell to split, ____, enter the number of salumns and rows into which you want the cells split in the Split Cells dialog box, and tap or click the OK button.
A) right-click the cells and then click Divide Cells on the shortcut menu
B) tap or click the Split Cells button in the Merge group on the TABLE TOOLS LAYOUT tab
Fair Market Value
The price at which an asset would be bought or sold in a fair transaction between willing and informed parties.
Overstated
A term used when the reported value of an asset, income, or expense is higher than the actual value, leading to inaccuracies in financial reporting.
Period's End
Refers to the conclusion of a specific accounting or reporting period, such as the end of a quarter or fiscal year.
Book Value
The net value of an asset as recorded on a company's balance sheet, calculated by subtracting accumulated depreciation from the original purchase cost.
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