CARRYING VALUE Definition

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CARRYING VALUE, also known as "book value", it is a companys total assets minus intangible assets and liabilities, such as debt.

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CLOSED-END FUND is a mutual fund that sells only a fixed number of shares, which subsequently trade on exchanges like stock.

DIRECT LABOR RATE VARIANCE reveals the difference between the standard rate and actual rate for the actual labor hours worked [(standard rate - actual rate) X actual hours].

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