Examlex
The trading process of options is the same as that of futures contracts.
Accumulated Depreciation
The total amount of depreciation expense that has been reported in accounting periods up to the current date for an asset, reducing its book value.
Depreciation Expense
The systematic allocation of the cost of a tangible asset over its useful life, reflecting wear and tear, obsolescence, or age.
Book Value
The net value of a company's assets found on its balance sheet, calculated as total assets minus intangible assets (patents, copyrights) and liabilities.
Prepaid Insurance
Prepaid insurance refers to insurance premiums that have been paid in advance and are recorded as a current asset on the company's balance sheet until the period the insurance coverage relates to occurs.
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