Examlex
The basic types of controls are ____________.
Act of Nature
Natural events outside of human control, such as earthquakes, floods, or hurricanes, that can cause damage or affect contracts and liabilities.
Fair Value
An estimate of the market value of an asset or liability, based on current prices in an orderly transaction between market participants.
Book Value
Book value is the value of an asset according to its balance sheet account balance, taking into account the cost of the asset minus any depreciation, amortization, or impairment costs.
Loss on Disposal
An expense recorded when an asset is sold for less than its carrying amount on the balance sheet.
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