A
Accounting process. See under financial accounting
Accrual, 12, 23
Accrual basis of accounting, 11, 12, 23, 29, 223
Accumulated benefit obligation (ABO), 227
Accumulated depreciation, 24
Accumulated Other Comprehensive Income (AOCI), 15, 182, 186, 258, 261
Accumulated Postretirement Benefit Obligation (APBO), 235
Active investments, 191–211
Activity based depreciation methods, 109–110
Actuary, 226
Additional paid in capital (APIC), 263–264, 268
Adjunct account, 150
Adjusting entries, 23
Allowance for Uncollectible Accounts (AFUA), 30–31, 33–34
Amortization
discount or premium on debt instruments, 139, 149–151
gain or loss exceeding corridor for postretirement benefits, 229
intangible assets, 102, 112, 121, 122
prior service cost, ...
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