Examlex
A foreign key must exist in both tables that have a relationship.
Holding Gains
Represents the increase in value of an investment or asset that an entity holds, realized when the asset is sold for more than its purchase price.
Holding Losses
Financial losses incurred from holding onto an asset that has decreased in value over time.
Inventory Valuation
The method of calculating the cost of goods available for sale and determining the end inventory balance.
Net Realizable Value
The estimated selling price of goods, minus the costs of their completion and costs necessary to make the sale.
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