Examlex
The balance in the Bonds Payable account is a credit of $72,000. The balance in the Discount on Bonds Payable is a debit of $3,500. The balance sheet will report the bond balance as $75,500.
Damages
Compensation claimed by or awarded to a party who has suffered loss, detriment, or injury, whether physical, financial, or reputational.
Civil Law
A legal system originating in Europe, codified into comprehensive statutes, rather than case law, to govern private sector disputes.
Restatements
Scholarly works published by the American Law Institute, offering a comprehensive summary of common law and its application in specific areas of law.
Common Law
The body of law developed through decisions of courts and similar tribunals (the judiciary), as opposed to laws made by the legislature (statutory laws) or by executive action (regulations).
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