____ Records Are Those on the Many Side of a Relationship

question 7

Multiple Choice

____ records are those on the many side of a relationship that do not have a match on the one side.

• A) indexed
• B) split
• C) unlicensed
• D) orphan

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Definitions:

Carrying Value

The book value of assets and liabilities reported on the balance sheet, calculated as original cost less any depreciation, amortization, or impairment costs.

GAAP

Generally Accepted Accounting Principles; the standard framework of guidelines for financial accounting used in any given jurisdiction.

Market Value

The current price at which an asset or service can be bought or sold in a fair and open market.

Bond Interest Expense

The cost incurred by an entity for the interest due on its issued bonds over a specific period.