A company may purchase or acquire a few intangible assets at the time or takeover of an existing company. Common examples of such assets are patents, trademarks, etc. These assets become part of the balance sheet, and then their amortization or evaluation for impairment takes place. Also, all...
Carrying or thebook valueis the value of an asset, as is shown in the balance sheet. It is not the original purchase price but rather the price after adjusting for depreciation and impairment expenses plus any improvement thereon. Or, we can say thecarrying valueis the value of an asset a...
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A slightly different version of the acceptable damage-related pain can be observed if the damage in question is chronic (e.g. osteoarthritis or a persisting impairment of a joint after major injury) or long-term (e.g. an effect of a muscle-rupture). In addition to safety and ambition-gui...
Deficit definition: the amount by which a sum of money falls short of the required amount.. See examples of DEFICIT used in a sentence.
EBIT is slightly higher than the stated Operating Income because of thenon-recurring chargefor the Asset Impairment. Calculation Method #3: Net Income + Taxes + Net Interest Expense + Non-Core Income/Expenses + Non-Recurring Charges This method isnot recommendedbecause it creates a lot of unnec...
The field of rehabilitation psychology has a deep-seeded tradition of focusing on positive adaptation, enhancing personal strengths and assets, while taking into consideration internal and external factors that may influence PTG. The following chapter will review the literature on PTG, from a ...
Goodwill is a long-term (or noncurrent) asset categorized as an intangible asset. Goodwill arises when a company acquires another entire business. The amount of goodwill is the cost to purchase the business minus the fair market value of the tangible assets, the intangible assets that can be...
Standard GAAP practice is to test fixed assets for impairment at the lowest level where there are identifiable cash flows separate from other groups of assets and liabilities. For example, an auto manufacturer should test for impairment for each of the machines in a manufacturing plant rather than...
Standard GAAP practice is to test fixed assets for impairment at the lowest level where there are identifiable cash flows separate from other groups of assets and liabilities. For example, an auto manufacturer should test for impairment for each of the machines in a manufacturing plant rather than...