Examlex
What is measured on the vertical axis of the aggregate demand/aggregate supply model?
Carrying Amount
The amount at which an asset or liability is recognized on the balance sheet after deducting any accumulated depreciation, amortization, or impairment.
Fair Value
An estimate of the price at which an asset or liability would be traded between knowledgeable, willing parties in an arm's length transaction.
Costs To Sell
The direct costs attributable to the disposition of an asset, excluding finance costs and income taxes.
Impairment Loss
A charge to the income statement that occurs when the carrying amount of an asset exceeds its recoverable amount, indicating the asset is not expected to generate future economic benefits.
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