Examlex
Gains and losses resulting from a derivative instrument used for a cash flow hedge are recognized in current earnings:
Residual Value
The estimated value an asset will have at the end of its useful life, after depreciation has been fully taken.
Estimated Useful Life
The expected period over which an asset is likely to be functional and contribute to the production of the entity that owns it.
Trade-in Allowance
The credit value offered by a retailer to a customer towards the purchase of a new item when exchanging an older model or item.
Book Value
The net value of a company's assets as recorded on the balance sheet, calculated by subtracting liabilities from the total value of assets.
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