An object-oriented approach is intended to produce reusable code. Because code segments can be reused in other programs, the time and cost of writing software should be reduced.

If an investor can exercise significant influence over an investee, the investment should be accounted for by the equity method. When a corporation owns 20% or more of the voting power of the investee, the ability to exercise significant influence is presumed.

A central bank affects monetary policy primarily through the purchase and sale of government securities. A purchase of securities is expansionary because it increases bank reserves and the money supply. However, the sale of government securities by the central bank contracts the money supply by removing resources from the economy.
Lowering the reserve requirement the percentage of deposits that a bank must keep on hand) also expands the money supply by increasing the loan able funds held by banks.
Similarly, lowering the rate at which member banks may borrow from the central bank encourages borrowing and increases the money supply.

When liquidation is imminent, and the going concern assumption is no longer valid, the most appropriate measurement attribute for assets is realizable value which is the amount of cash currently obtainable by sale in an orderly disposal.