Definition that contains balance sheet
- book value the value at which an asset is carried on a balance sheet; equals cost minus accumulated depreciation
- unearned revenue (accounting) income received but not yet earned (usually considered a current liability on a company's balance sheet)
- hidden reserve reserves that do not show up on the balance sheet (as by understating values)
- pooling of interest an accounting method used in the merging of companies; the balance sheets are added together item by item; this method is tax-free
- unearned income (accounting) income received but not yet earned (usually considered a current liability on a company's balance sheet)