Examlex
Describe the essential features of these designs: A-B-C-B, A-A1-B-A1-B, alternating treatments.
Cost Method
An accounting method used to value an investment, based on the cost to acquire it plus any additional investments or deducting any reductions.
Impairment Loss
A reduction in the book value of an asset when its market value falls below its carrying amount on the balance sheet.
Straight Line Amortization
An approach to systematically allocate the cost of an intangible asset throughout its period of usefulness.
Fair Value Enterprise
An approach to valuing a company based on the current price at which its assets or services could be sold or settled between knowledgeable, willing parties in an arm's length transaction.
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