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Affirmative action programs have been criticized as "reverse discrimination."
Contra Asset Account
An account on a company's balance sheet that reduces the value of a related account, used to account for items like depreciation, amortization, and allowances for doubtful accounts.
Realizable Value
The estimated amount that an asset can be sold for at the end of its useful life, minus any disposal costs.
Pledges Receivables
Amounts promised by donors to an organization that are still outstanding.
Borrow
To borrow means to receive something of value, especially money, from a lender under the agreement to return it, typically with additional interest, at a future date.
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