Examlex
According to the text, the number of patients with severe mental illness who are in prison is a major social concern.
Cost Method
An accounting method used for recording investments, where the investment is recorded at purchase cost without subsequent change for market value fluctuations.
SPE
A Special Purpose Entity is a legal entity created by a firm specifically to isolate financial risk, typically for securitization or financing projects.
Primary Beneficiary
The main individual or entity intended to receive the benefits from a trust, insurance policy, or other fiduciary arrangement.
Fair Value
An estimation of the market value of an asset or liability based on current market conditions.
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