Examlex
A major difficulty in estimating RAROC for a loan is the measurement of individual loan risk.
Adjusting Entry
Journal entries made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred.
Straight-Line Method
A process for figuring out depreciation or amortization by spreading the asset’s price evenly over its operational life.
Depreciation Expense
The allocation of the cost of a tangible asset over its useful life, reflecting the decline in its value over time.
Gain or Loss
The financial result of selling an asset for more or less than its purchase price, respectively.
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