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Accounting
Banking

Discount

A reduction or deduction (or concession) in the sale price that is extended by a seller to a buyer at...

Borrowing Costs

The costs that arise from borrowing money from others to finance construction or purchase of assets. This includes interest payments,...

Debt Issuance Costs

The costs that arise from borrowing money from others to finance construction or purchase of assets. This includes interest payments,...

Finance Costs

The costs that arise from borrowing money from others to finance construction or purchase of assets. This includes interest payments,...

Financing Costs

The costs that arise from borrowing money from others to finance construction or purchase of assets. This includes interest payments,...

Qualifying Asset

An asset whose preparation for its intended use, sale or disposal takes a "substantial" amount of time which primarily depends...