Examlex
Competitive click-fraud is a computer crime where a competitor or disgruntled employee increases a company's search advertising costs by repeatedly clicking on the advertiser's link.
Straight-Line Method
A method of allocating the cost of an asset evenly over its useful life.
Callable Bonds
Securities that the issuer has the option to repurchase before they reach their due date, at a specified call price.
Carrying Amount
The net amount at which an asset or liability is recognized on the balance sheet, considering factors like depreciation or amortization.
Discount on Bonds Payable
The discrepancy between a bond's nominal value and its market price when the bond is sold below its nominal value.
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