Examlex
The diencephalon is part of the brain located between the cerebrum and the top of the brainstem.
Interest Expense
The cost incurred by an entity for borrowed funds, reflected as a financial charge in the income statement over the period of borrowing.
Interest Revenue
Income earned on investments like savings accounts, certificates of deposit, and bonds, typically presented within non-operating income on the income statement.
Current Ratio
A measure of liquidity calculated by dividing a company's current assets by its current liabilities, indicating how well it can cover its short-term obligations.
Capital Lease
A lease agreement that transfers substantially all the risks and rewards of ownership of the asset to the lessee, and is recorded as an asset and liability on the balance sheet.
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