Examlex
In a behavioral state diagram, an action is non-atomic in nature while an activity is atomic and cannot be interrupted.
Prevailing Borrowing Rate
The current interest rate that lenders are charging borrowers, often influenced by central bank rates and market conditions.
Imputed Interest
The theoretical interest deducted or accrued on obligations not explicitly stating an interest rate, used for tax and accounting purposes to reflect the true cost or value of the financial instruments.
Net Realizable Value
The estimated selling price of an asset in the ordinary course of business minus any costs associated with its sale or disposal.
GAAP
Generally Accepted Accounting Principles, a standard framework of guidelines for financial accounting and reporting in the U.S.
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