Examlex
What additional disclosures must be made in credit transactions in which the debtor's home will serve as security for the loan?
Land Account
An account on a company's balance sheet that represents the cost of land owned by the company without any depreciation applied, since land is considered to have an unlimited useful life.
Investment Account
An account held at a financial institution for the purpose of managing securities, such as stocks and bonds, for investment purposes.
Equity Method
An accounting technique used to record investments in other companies, where the investment is initially recorded at cost and adjusted over time for the investor's share of the investee's net profits or losses.
Undervalued Inventory
Inventory items that are reported at a value lower than their actual market value or cost of replacement.
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