The difference between the amortized cost basis of a debt security and the present value of expected cash flows for that security discounted at the effective interest rate implicit in the debt instrument when it was originally acquired is called the:

A. other-than-temporary impairment.
B. amount related to all other factors.
C. amount representing the credit loss.
D. subsequent recovery in fair value.


Answer: C

Business

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Corporate social responsibility refers to the coordinated actions of government organizations to address the ethical, social, and environmental impacts of business operations.

Answer the following statement true (T) or false (F)

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The transactions listed in the following questions occurred in a private, not-for-profit hospital during 20X8. For each transaction, indicate its effect on the hospital's statement of operations for the year ended December 31, 20X8.Transaction: Endowment income was earned. The donor placed no restrictions on the investment earnings.Effect on Statement of Operations:

A. The transaction is reported on the statement of operations, but there is no effect on operating income. B. Decreases operating income. C. The transaction is not reported on the statement of operations. D. Increases operating income.

Business

In the simplest form, what is Sales and Operations Planning (S&OP)?

a. Typically monthly review of all functional areas of the company process by top management b. Bi-annual gathering of the Sales staff c. Weekly gathering in order to interpret the demand forecast results d. A shop floor level gathering of employees to find areas of improvement

Business

What investment option is a managed group of stocks that tracks a particular index, industry, or sector?

A) ETFs B) Bonds C) Portfolios D) Real Estate E) Foreign Exchange

Business