Examlex
What is the definition of Adenosine triphosphate (ATP) ?
Book Value Account
The value of an asset as recorded on the balance sheet, calculated as the cost of the asset minus depreciation or amortization.
Carrying Amount
The recorded book value of an asset or liability in the financial statements, after accounting for depreciation, amortization, and impairment.
Bonds Issued
The total number of bonds that a company or government has sold to investors but has not yet redeemed.
Effective Interest Method
An accounting practice used to amortize bond premiums or discounts over the life of the bond in a way that reflects a constant rate of interest.
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