Examlex
Psychological principles of learning refer to the characteristics of training programs that help employees grasp new material,make sense of it in their own lives,and transfer it back to the job.
Capitalized Loss
A loss from an investment or asset that is added to the cost basis of another asset, rather than being immediately expensed.
Long-Term Investments-AFS
Available-for-sale long-term investments are those not classified as held-to-maturity or trading securities, and are reported at fair market value.
Short-Term Investments-AFS
Assets that are readily marketable and intended to be converted into cash within a short period, typically a year, classified as "Available for Sale."
Notes Payable
Short or long-term liabilities representing amounts the company owes on written promises to pay specified sums of money at future dates.
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