Investments that a company intends to hold until they mature, typically recorded at cost on the balance sheet.
A financing arrangement in which a buyer pays for a product over time and gains ownership when the final payment is made.
An accounting principle that values assets & liabilities at their original acquisition cost.
The costs associated with storing and holding inventory.
A financial analysis technique that compares financial data over multiple periods to identify trends and changes.
The minimum rate of return required for an investment to be considered financially viable.