NORMAL BALANCE, in accounting, is the side of an account, whether debit or credit, to which increases to the account are recorded.
ASSET VALUATION is the process of determining the current worth of a portfolio, company, investment, or balance sheet item. The term is often used to describe the worth of an asset which may be incorporated into company accounts, where the ownership of the asset is not necessarily to be transferred but the valuation is required for the balance sheet, company takeovers, share flotation or mortgages.
HELD TO MATURITY normally refers to a long term security (note or bond held for more than one year) that has a predetermined maturation event.
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