Examlex
The Oracle Database PL/SQL block structure begins with ________.
Capital Lease
A lease classified as a purchase by the lessee, where the asset is accounted for on the lessee’s balance sheet as an asset.
Effective-Interest Method
A method of calculating the amortized cost of a bond and the interest expense over the life of the bond by applying a constant interest rate to the carrying value of the bond.
GAAP
Stands for Generally Accepted Accounting Principles, which are the standard framework of guidelines for financial accounting in a particular jurisdiction.
Straight-Line Method
A method of depreciation where an asset's cost is evenly reduced over its useful life.
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