The difference between the amount of book value for an asset and how much depreciation is assessed on the asset.
Amount recorded in account books as the total paid for acquiring an asset.
Fully paid-up new common stock (ordinary shares) issued free to existing stockholders (shareholders) in proportion to their current stock/shareholdings. A bookkeeping transaction (because no cash changes hands), it capitalizes a part of reserves (retained earnings) to bring (1) share capital more ...
Gratuity given as gift, or compensation earned as reward upon achieving a goal or milestone.
The amount due on a bond when it reaches the maturity date. This transaction is recorded as a credit on the balance sheet.
When a bondholder is close to defaulting on the bond, the company will buy the bond back to avoid further debt incurring on the security.
The issuance of new bonds to replace outstanding bonds, either at maturity or prior to maturity.
The record on a financial statement of bonds issued by the company.
