glossary

Unrealised Loss

An unrealised loss is a reduction in the value of an asset or investment that has occurred while the asset is still being held and not yet sold. It reflects a fall in value that has not yet been finally realized through disposal. Accounting treatment depends on the nature of the asset and the reporting framework.

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Utilization Rate

Utilization rate measures how much of available capacity, time, or resources is actually being used. For example, it may show how much staff time...

Utility Expense

Utility expense is the cost incurred for essential services such as electricity, water, gas, internet, and similar operating utilities used in the business. These...

Usury

Usury refers to charging excessively high or unfair interest on loans beyond what is legally or ethically acceptable. Many jurisdictions regulate or prohibit usurious...

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