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Regression coefficients indicate, among other things, the direction of the relationship between two variables.
Net Book Value
The value of an asset after subtracting accumulated depreciation from its original cost, synonymous with carrying value but rephrased for clear understanding.
Discontinued Item
Pertains to the gains or losses from operations of a component of a business that has been disposed of or is held for sale.
Intangibles
Assets that do not have physical form, such as patents, trademarks, and goodwill, but are valuable to a business.
Amortized Cost
The accounting method that gradually reduces the book value of an intangible or tangible asset through periodic charges to income.
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