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Category: Intermediate Accounting

link to What is Unrealized Capital?

What is Unrealized Capital?

Unrealized capital refers to the increase or decrease in the value of an investment that you haven't sold yet. It's like having a piece of paper that shows how much money you could make or lose if...

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link to What is Net Realizable Value (NRV)?

What is Net Realizable Value (NRV)?

Net Realizable Value (NRV) is the estimated value of an asset or item after subtracting the costs needed to make it ready for sale. It is commonly used for valuing inventory or accounts...

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link to What is the Difference Between Common Stock and Preferred Stock?

What is the Difference Between Common Stock and Preferred Stock?

When it comes to raising capital for a business, companies can issue different types of securities to investors. Two common types of securities are common stock and preferred stock. While both types...

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link to What is Tangible Property?

What is Tangible Property?

Tangible property refers to physical assets that can be touched and seen, such as land, buildings, machinery, vehicles, and equipment. In business and taxation, tangible property is an essential...

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link to Inventory Write-downs: Lower of Cost or Market Rule

Inventory Write-downs: Lower of Cost or Market Rule

The lower of cost or market (LCM) rule is an accounting principle used to value inventory for financial reporting purposes. Under the LCM rule, a company must value its inventory at either its cost...

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link to Inventory Write-downs: Lower of Cost or Net Realizable Value Rule (LCNRV)

Inventory Write-downs: Lower of Cost or Net Realizable Value Rule (LCNRV)

The lower of cost or net realizable value (LCNRV) rule is a common method used to value inventory for financial reporting purposes. It is used to determine the amount of inventory that must be...

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