Examlex
What is a price index? How do the CPI,the PPI and the GDP deflator differ?
Revenue Recognition
The accounting principle dictating how and when revenue is recognized on the financial statements, ensuring it reflects the transfer of promised goods or services to customers.
Guaranteed Salvage Value
The minimum value for which an asset can be sold at the end of its useful life, as guaranteed by a contract or agreement.
Depreciation Expense
The allocated portion of the cost of a fixed asset over its useful life, recognized as an expense on the income statement.
Sales-Type Lease
A financing arrangement in leasing, where the lessor recognizes immediate sales revenue and profit on the leased asset.
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