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Although managers' actions may improve ROI in the short run, they may do so at the expense of the company's long-term financial health.
Carrying Value
The book value of an asset as reported in the balance sheet, calculated as the original cost minus accumulated depreciation.
Par Value
The face value of a stock or bond as specified by the issuing company, which may differ from its market value.
Retirement
The point in time when an individual stops working in their professional career, often associated with aging and financial planning for the post-work phase of life.
Gain or Loss
The financial result that occurs when the selling price of an asset is higher or lower than its purchase price, respectively.
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