Examlex
By what other name is a soma called?
Carrying Amount
The book value of an asset or liability on a company's balance sheet, calculated as the original cost minus accumulated depreciation, amortization, or impairment costs.
Carrying Value
The net amount at which an asset or liability is valued in the balance sheet, considering factors like depreciation, amortization, or impairment charges.
Bond Redemption
The process in which a bond issuer returns the bond's principal amount to the bondholders and terminates the bond.
Straight-Line Method
A method of calculating depreciation or amortization by evenly distributing the cost of an asset over its useful life.
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