Non-current Liabilities
Non-current liabilities are long-term financial obligations not due within the current fiscal year. These include bonds payable, long-term loans, deferred tax liabilities, and pension obligations. They’re listed on the balance sheet and provide insight into a company’s long-term financial commitments and capital structure.
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Net Present Value (NPV)
NPV is a financial metric that calculates the present value of future cash flows, discounted at a specific rate, minus…
Non-monetary Asset
A non-monetary asset is an item that cannot be readily converted to a fixed amount of cash, such as inventory,…
Normal Balance
A normal balance is the expected debit or credit side where increases in an account are recorded. For example, assets…
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