Examlex
The acronym "DSM-5" stands for:
Carrying Value
The book value of assets and liabilities on a company's balance sheet, calculated as the original cost minus any depreciation, amortization, or impairment costs.
Equity Accounts
Equity accounts represent the owner's value in a business, reflected through transactions like contributed capital and retained earnings.
Sinking Fund Bonds
Bonds that include a provision requiring the issuer to set aside funds regularly to repay the bond at maturity.
Principal
The primary amount of a loan or investment, excluding interest or profits.
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