Examlex
A stock split involves a reduction in the firm's retained earnings account.
Impaired Asset
An asset that has a market value significantly less than its carrying value on the balance sheet, indicating it may not be recoverable.
Net Book Value
The value of an asset as recorded on the balance sheet, calculated by subtracting accumulated depreciation or amortization from its original cost.
Trend Analysis
The process of comparing business data over time to identify any consistent results or trends.
Aging Asset Base
Refers to a company's fixed assets becoming older and potentially less efficient or valuable over time.
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