Examlex
Which of the following is not one of the four enablers of purchasing and supply chain management?
Carrying Value
The book value of assets and liabilities reported in the financial statements, considering depreciation or amortization.
Bond Payable
A long-term liability account that records the amounts owed to bondholders by the issuer.
Straight-Line Method
A technique for determining depreciation or amortization that involves uniformly distributing the cost of an asset throughout its lifespan.
Contract Rate
A contract rate is a pre-agreed price or fee set in a contract for services or goods, which remains fixed for the duration of the agreement.
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