Examlex
Keith wants to add a hyperlink to the name of a company in his article, so that readers will be directed to that company's Web site when they click the company's name. How does he do this?
Book Value
The net value of a company's assets as listed on the balance sheet, calculated by subtracting liabilities from total assets.
Commercial Substance
A concept indicating that a transaction significantly changes the economic position or cash flows of the parties involved, beyond mere contractual obligations.
Trade-in Allowance
The amount credited to the buyer by the seller for a traded item, reducing the cost of the new purchase.
Book Value
The net value of a company's assets found on its balance sheet, and is calculated by subtracting liabilities from the total assets.
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