Gradual and periodic reduction of an intangible asset.

Premium paid in the acquisition of an entity over the fair value of its identifiable tangible (and intangible) assets less liabilities.

A reduction in net asset value for an intangible asset with an indefinite life.

Expense allowance made for wear and tear on a tangible asset over its estimated useful life.

Difference between a bond’s face value and its issue price, when issue price is lower face value.

A loan where the issuing organization promises to pay the par (or face) value, plus interest payments at a stated contract rate.

Amount paid to a bondholder at the maturity date, as long as the bond issuer doesn't default.

Shows the proportion of a company financed by creditors in comparison with that financed by owners.

Amount that an asset shows on the balance sheet of a company.

Outlay of money to acquire or improve capital assets such as buildings and machinery.

Interest rate specified for a bond, multiplied by the par value to determine the interest paid each period.

Interest rate that borrowers are willing to pay and lenders are willing to accept for a specific lending agreement given the borrowers’ risk level.

Contract specifying the rental of property.

Loan agreement that protects a lender through the right to sell a specific asset in the event of default.

Provides the inventor exclusive rights to an innovative process, design, or product for a designated period.

Legal right to exclusively use a symbol, name, phrase, song, or logo.

A framework that explains deceptive behavior in financial reporting as a result of perceived pressure, opportunity, and rationalization.

The system by which companies are directed and controlled, including the board of directors, financial statement regulation and auditing, stock price analysis, and incentive-based executive compensation.

Prohibits the assignment of responsibility to one person for the acquisition of assets, their custody, and the related record keeping.

Organizational procedures aimed at safeguarding assets, minimizing errors, and ensuring that operations are conducted in an approved manner.

Difference between a bond’s issue price and it's lower par value.

Selling price assigned to retired fixed assets or merchandise unsalable through usual channels.

Gives the creditor the right to certain company assets as a guarantee for repayment.

The estimated lifespan of a depreciable fixed asset, during which it can be expected to contribute to company operations.