Examlex
A(n)____________________ is a collection of data arranged in rows and columns.
Carrying Value
The stated value of an asset on a company's balance sheet, minus accumulated depreciation or amortization.
Available-For-Sale
A classification for financial assets indicating they are not primarily held for trading purposes or expected to be sold in the short-term, allowing for changes in value to be recorded in other comprehensive income.
Amortized Cost
The initial investment amount of a financial asset or liability adjusted for principal repayments and, if applicable, the cumulative effect of using the effective interest method.
Debt Securities
Financial instruments representing a loan made by the investor to the issuer which may include bonds, notes, and bills.
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