ADJUNCT ACCOUNT
A financial reporting account that increases a liability account's book value. An adjunct account is a valuation account wherein the credit balances are annexed to an another account. For example, in the bonds issued by a company, the unamortized premium on the bond payable account (oftentimes called bond premium) is considered an adjunct account due to the credit balance added to the bonds payable account.
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Valuation measure comparing the firm’s value and its sales. It helps investors in getting an idea of how much it would cost to purchase the c ...
Licensing Fee
Payment given to a government agency by a person or business, for the privilege of performing certain services or engaging in some line of ...
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