Examlex
The main theories of motivation fall into one of two categories: needs theories and justice theories.
Amortize Discount
The gradual reduction of a bond discount over the life of the bond, expensed as interest over the period.
Straight-Line Method
The Straight-Line Method is a way of calculating depreciation of an asset, where the asset's cost is evenly spread over its useful life.
Other Than Temporary
Classification of impairments or losses indicating that the reduction in value is not expected to reverse in the near future.
Held To Maturity
A classification for investments in debt securities that the company has the positive intent and ability to hold until they mature.
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