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Straight-Line Method
A method of calculating depreciation by evenly allocating the cost of an asset over its useful life.
Semiannual Amortization
The process of periodically reducing the value of a debt or an intangible asset over two times in a year.
Issuing Corporation
A company that has issued securities through an initial public offering (IPO) and has its shares bought and sold by investors.
Discount
A reduction applied to the normal selling price of goods or services, often used as an incentive to increase sales or clear inventory.
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