Examlex
A reopener clause could specify that benefits will be renegotiated at a specified time.
Net Realizable Value
The estimated selling price in the ordinary course of business minus any costs of completion, disposal, and transportation.
Inventory
The total amount of goods or materials a company has in stock, including raw materials, work-in-progress, and finished goods.
Current Rate Method
An accounting technique used to translate the financial statements of a foreign subsidiary to the parent company's reporting currency, using the current exchange rate at the balance sheet date for assets and liabilities.
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