Examlex
If the heading of a member function of a class ends with the word const, then the function member cannot modify the private member variables, but it can modify the public member variables.
Implicit Interest Rate
The interest rate inferred from the lease payments in a leasing agreement, indicating the cost of borrowing over the lease term.
Government-wide Financial Statements
Financial statements that present the financial position and the changes in financial position of all governmental activities, business-type activities, and aggregated discretely presented component units of the government.
Depreciation
The systematic allocation of the cost of a tangible asset over its useful life, reflecting wear and tear or obsolescence.
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