👉 Spency is a term used in accounting and finance to describe an asset or liability that has been recorded but not yet recognized by the company. It represents the difference between the present value of the asset (PV) and its carrying amount on the balance sheet, which includes both the cost of the asset and any estimated future cash flows from it. In accounting terms, a spency is typically determined based on the discounted cash flow analysis or an income statement approach. The term "spency" is often
