Examlex
The basic differences between RNA and DNA reside in their sugar and pyrimidine bases; RNA has ribose and uracil whereas DNA has deoxyribose and thymine.
Equity Method
An accounting technique used to record investments in which the investor has significant influence over the investee, typically through owning a large percentage of its stock.
Cost Method
An accounting method used to value an investment, based on the cost to acquire it plus any additional investments or deducting any reductions.
Impairment Loss
A reduction in the book value of an asset when its market value falls below its carrying amount on the balance sheet.
Straight Line Amortization
An approach to systematically allocate the cost of an intangible asset throughout its period of usefulness.
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