ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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DEPRECIATION METHOD Definition
DEPRECIATION METHOD see DEPRECIATION.
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PICKUP, in securities, is the higher yield obtained in a swap transaction-that is, the improved yield on the item being purchased relative to the selling yield on the security being liquidated.
EXISTENCE, in accounting, deals with whether assets or liabilities exist at a given date. For example, management asserts that finished goods inventories in the balance sheet are available for sale.