To compute an interquartile range using this definition, first remove observations from the lower quartile. Then, remove observations from the upper quartile. Then, from the remaining observations, compute the difference between the largest and smallest values.
Know the meaning of the carrying value. The carrying value is a calculation performed by the bond issuer, or the company that sold the bond, in order to accurately record the value of the bond discount or premium on financial statements. The discount or premium is amortized, or spread out, over the term of the bond.
At the end of year one, the truckâs carrying value is the $23,000 minus the $4,000 accumulated depreciation, or $19,000, and the carrying value at the end of year two is ($23,000 - $8,000), or $15,000. In the fixed asset section of the balance sheet, each tangible asset is paired with an accumulated depreciation account.