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Book value. In accounting, book value is the value of an asset [1] according to its balance sheet account balance. For assets, the value is based on the original cost of the asset less any depreciation, amortization or impairment costs made against the asset. Traditionally, a company's book value is its total assets [clarification needed] minus ...
Publishing. Publishing is the activity of making information, literature, music, software, and other content available to the public for sale or for free. [1] Traditionally, the term refers to the creation and distribution of printed works, such as books, comic books, newspapers, and magazines. With the advent of digital information systems ...
The Cost of Discipleship (German: Nachfolge [ˈnaːxˌfɔlɡə], lit. 'succession' or 'following') is a 1937 book by German theologian Dietrich Bonhoeffer, considered to be a classic of Christian thought. It is centered on an exposition of the Sermon on the Mount, in which Bonhoeffer spells out what he believes it means to follow Christ.
Open-book contract. In an open-book contract, the buyer and seller of work/services agree on (1) which costs are remunerable and (2) the margin that the supplier can add to these costs. The project is then invoiced to the customer based on the actual costs incurred plus the agreed margin. It is essentially the same as what is known (especially ...
The student survey, N=676, investigated how students would spend the money saved if they did not have to purchase textbooks, and student perceptions of the impact of textbook cost on their academic success (Martin et al., 2017). The most common responses to how students would spend money saved from not purchasing textbooks were on housing and ...
9.0% (1) All. Restricted (2) Total direct costs less equipment purchases, alterations and renovations, pass-through funds, and the portion of each subaward exceeding $25,000. All federal programs which require the use of a restricted rate as defined in 34 CFR 75.563 and 34 CFR 76.563.
Cost accounting is defined by the Institute of Management Accountants as "a systematic set of procedures for recording and reporting measurements of the cost of manufacturing goods and performing services in the aggregate and in detail. It includes methods for recognizing, allocating, aggregating and reporting such costs and comparing them with ...
To determine the cost of the book acquisition program, obtain the average cost of the type of book added to the collection and multiply by the number of books to be added to keep the collection current. In 1974, Publishers Weekly reported in its February 3, 1975 issue, the average science book cost $20.83 while the average technical book cost ...