Dictionary of Financial and Business Terms
Description:- Accelerated cost recovery system (ACRS), which is a depreciation schedule
allowed for tax purposes, is one such example.
- Accounting exposure:The change in the value of a firm`s foreign currency denominated accounts due to a change in exchange rates.
- Accounting earnings:Earnings of a firm as reported on its income statement.
- Accounting insolvency:Total liabilities exceed total assets. A firm with a negative net worth is insolvent on the books.
- Accounting liquidity:The ease and quickness with which assets can be converted to cash.
- Accounts payable: Money owed to suppliers.
- Accounts receivable: Money owed by customers
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