Examlex
There are two methods of amortizing a bond discount or premium: the straight-line method and the double-declining-balance method.
Current Liabilities
Financial obligations a company is due to pay within one year or within its normal operating cycle if longer.
FICA Withholdings
The portion of earnings withheld by employers for Social Security and Medicare taxes under the Federal Insurance Contributions Act.
Gross Earnings
The total amount of income earned by a company before deductions such as taxes and expenses.
Pay Period
The interval at which an employee's salary is calculated and paid.
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