United States dollar or ""bill"" (e.g. ""two bills"" being $200). The $50 note is occasionally called a ""yardstick"" or a ""grant"" (after President Ulysses S. Grant, pictured on the obverse). The $20 note is referred to as a ""double sawbuck"", ""Jackson"" (after Andrew Jackson), or "double eagle". The $10 note is referred to as a ""sawbuck"", ""ten-spot"" or ""Hamilton"" (after Alexander Hamilton). The $5 note as ""Lincoln"", ""fin"", ""fiver"" or ""five-spot"". The infrequently-used $2 note is sometimes called ""deuce"", ""Tom"", or ""Jefferson"" (after Thomas Jefferson). The $1 note as a ""single"" or ""buck"". The dollar has also been referred to as a ""bone""
Fair value and incomparability. The goal of this framework is to eliminate the inconsistencies between balance sheet (historical cost) numbers and income statement (fair value) numbers. Subsequently, FAS 157 was subsumed into FASB Accounting Standards Codification (ASC) Topic 820 (Fair Value Measurement), which now defines fair value as "The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date." This is sometimes referred to as "exit value". In the futures market, fair value is the equilibrium price for a futures contract. This is equal to the