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net exposed assets. Definition. The difference between the exposed assets subtracted from exposed liabilities. These assets can refer to market values or book values. A business is long in currency if its net exposed assets are positive, i.e. the exposed assets are greater than their exposed liabilities. A business is short in currency if its net exposed assets are negative.
Definition. Specific costs or revenues that a utility is allowed to defer to its balance sheet, rather than reporting them on the company's income statement. Instead of being treated as income or expenditures in a single year, these items are booked as assets and do not need to be reported for tax purposes.RL to this page: http://www.investorwords.com/18488/regulatory_asset.html. Copyright Â© 2015 by WebFinance, Inc. ALL RIGHTS RESERVED. Reproduction of all or part of this glossary, in any format, without the written consent of WebFinance, Inc. is prohibited.