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APPRECIATION is the increase in the value of an asset in excess of its depreciable cost, which is due to economic, and other conditions, as distinguished from increases in value due to improvements or additions made to it.

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MONETARY POLICY is U.S. Federal Reserve actions to influence the availability and cost of money and credit as a means of helping to promote high employment, economic growth, price stability and a sustainable pattern of inter­national transactions. Tools of monetary policy include open market operations, adjustments in reserve require­ments and changes in the discount rate.

LOAN CAPITAL is part of a company's capital made up of loans from outside the company.

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