Examlex
A psychological skills training program in which a member or members of an organization or trained by a sport psychologist to provide psychological services to their own athletes.
Estimated
An approximation or informed guess of a value, amount, or size based on available data or trends but not derived from exact calculations.
Carrying Amount
The net value of an asset or liability recorded on the balance sheet, calculated as the original cost minus any depreciation, amortization, or impairment costs.
Allowance Account
An account used to adjust the carrying value of accounts receivable to the amount expected to be collected.
Contra Account
An account used in conjunction with another account to adjust or offset its balance.
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