Such equipment includes, but is not limited to: Articulating cranes (such as knuckle-boom cranes); crawler cranes; floating cranes; cranes on barges; locomotive cranes; mobile cranes (such as wheel-mounted, rough-terrain, all-terrain, commercial truck-mounted, and boom truck cranes); multi-purpose machines when configured to hoist and lower (by ...
Opportunity Cost of Holding Money The opportunity cost of holding money is the interest forgone on the next best alternative asset.
[2] For example, ifthe face value of the bond is $100,000 and issue costs are $1,000, then the bond payable (netof the bond issue costs) is recorded at $99,000.Thus, the effective-interest rate will be higher,based on the reduced carrying value. Chapter 14 Non-Current Liabilities Â· 14â1U.S.