- unamortized balance
- непогашенный остаток
English-russian dctionary of contemporary Economics. 2014.
unamortized balance
Смотреть что такое "unamortized balance" в других словарях:
de|clin|ing balance — «dih KLY nihng», a system of depreciating property at an accelerated rate, by applying an increased percentage of yearly depreciation to the unamortized balance rather than to the original cost … Useful english dictionary
unrecognized initial net gain — The current unamortized balance, as of the financial statement date, of the off balance sheet asset for the initial transition asset in a defined benefit pension plan. FAS 87 requires that this amount be disclosed in a footnote to the financial… … Financial and business terms
unrecognized initial net loss — The current unamortized balance, as of the financial statement date, of the off balance sheet liability for the initial transition obligation in a defined benefit pension plan. FAS 87 requires that this amount be disclosed in a footnote to the… … Financial and business terms
unrecognized prior service costs — The current unamortized balance, as of the financial statement date, of the off balance sheet liability for prior service costs in a defined benefit pension plan. FAS 87 requires that this amount be disclosed in a footnote to the financial… … Financial and business terms
Adjunct Account — An account in financial reporting that increases the book value of a liability account. An adjunct account is a valuation account from which credit balances are added to another account. For example, if a company issues bonds, the unamortized… … Investment dictionary
transition asset — An off balance sheet asset created under FAS 87 rules when pension plan assets exceed the projected benefit obligation ( PBO) at the date that FAS 87 rules are implemented. The amount of the off balance sheet asset is the amount of the excess.… … Financial and business terms
transition obligation — An off balance sheet liability created under FAS 87 rules when the PBO exceeds the amount of pension plan assets as of the date that FAS 87 rules are implemented. The amount of the off balance sheet liability is the amount of the shortfall. This… … Financial and business terms
List of FASB Interpretations — FASB Interpretations are published by the Financial Accounting Standards Board (FASB). They extend or explain existing standards (primarily published in Statements of Financial Accounting Standards). Interpretations are a part of the U.S.… … Wikipedia
Deferred financing cost — Deferred financing costs or debt issuance costs is an accounting concept meaning costs associated with issuing debt (loans and bonds), such as various fees and commissions paid to investment banks, law firms, auditors, regulators, and so on.… … Wikipedia
prior service costs — Costs that arise from amendments to defined benefit pension plans that retroactively increase benefits. In rare cases, retroactive amendments that decrease benefits can create negative prior service costs. Under FAS 87 rules, these costs are not… … Financial and business terms
UPB — University of Pittsburgh at Bradford (Academic & Science » Universities) **** Ultimate PHP Board (Computing » General) *** Universidad Privada Boliviana (Academic & Science » Universities) *** Universal Powerline Bus (Computing » Hardware) *… … Abbreviations dictionary
