COST IMPLOSION is a cost rollup using the quantities and costs of low-level items through a where used chain to determine total cost of the finished item. See COST ROLLUP.
CARRYING VALUE, also known as "book value", it is a companys total assets minus intangible assets and liabilities, such as debt.
STATEMENT OF ACCOUNTING POLICIES is normally comprised of: a definition of the reporting organization, statement of general accounting policies, statement of particular accounting policies, and a statement of changes in accounting policies.
Enter a term, then click the entry you would like to view.