SUBORDINATED DEBENTURE Definition

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SUBORDINATED DEBENTURE, in securities, is a debt issue whose claim on assets is subordinated to that of general creditors in the event of a liquidation, as stated in the bond indenture.

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COST ACCOUNTING is a managerial accounting activity designed to help managers identify, measure, and control operating costs.

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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