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The _____ guarantees that if a portion of a transaction operation cannot be committed, all changes made at the other sites participating in the transaction will be undone to maintain a consistent database state.
Held-to-Maturity Debt Securities
Financial instruments such as bonds that a company intends and is able to hold until they mature, rather than trading them.
Amortized Cost Basis
An accounting method that gradually reduces the cost value of a tangible or intangible asset through periodic amortization charges.
Fair Value
Fair value is the price at which an asset would be bought or sold in an orderly transaction between market participants at the measurement date.
GAAP Accounting
A set of accounting standards and practices known as Generally Accepted Accounting Principles, used primarily in the United States to ensure financial reporting consistency and transparency.
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