Examlex
For any relation R, if, for every valid instance of A, that value of A uniquely determines the value of B:
Interest Expense
The cost incurred by an entity for borrowed funds, reflected as a charge against its income.
Goodwill Impairment
A decrease in the recorded value of goodwill, indicating it is worth less than its carrying amount on the balance sheet.
FASB ASC
The Financial Accounting Standards Board Accounting Standards Codification, which is the source of authoritative GAAP recognized by the FASB to be applied by nongovernmental entities.
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