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Carrying Amount
The book value of assets and liabilities reported on the balance sheet, calculated as the original cost less any depreciation, amortization, or impairment costs.
Interest-Bearing
Referring to a financial instrument or account that generates interest income over time.
Promissory Note
A financial instrument that represents a written promise by one party to pay a specified sum of money to another party, either on demand or at a predetermined future date.
Account Receivable
Funds that are yet to be received from customers to whom goods or services have been sold on credit.
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