APB 18 Definition

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APB 18 is the Accounting Principles Board Equity Method of Accounting for Investments in Common Stock.

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CAPITAL CHARGE is a monetary amount, calculated by multiplying the money the business has tied up in capital, by the weighted average cost of capital (WACC). Capital charge is deducted from net operating profit after tax to arrive at Economic Profit.

BOND SINKING FUND is a provision to repay a bond.

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