Examlex
The distortion of a memory by misleading post-event data or facts is known as
Amortize
To gradually write off the initial cost of an intangible asset over its useful life, reflecting the consumption of the asset's value.
Capital Assets
Long-term tangible or intangible assets owned or controlled by a business that are used to produce goods or services and are not intended for sale in the regular course of business.
Equity Method
An accounting technique used for recording investments in associate companies where the investment is represented by the equity value.
Cost Method
An accounting approach whereby investments are recorded at their original purchase cost, without adjusting for changes in fair value, except for impairments.
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