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.
Book value is often used interchangeably with net book value or carrying value, which is the original acquisition cost less accumulated depreciation, depletion or amortization. Book value is the term which means the value of the firm as per the books of the company.