Examlex
Ignoring directions and misbehavior may be indications of a hearing problem.
Borrowing Costs
Interest and other costs that an entity incurs in connection with the borrowing of funds.
Development Costs
Costs incurred in the design and implementation of new products or processes, which can often be capitalized and amortized over time.
Actuarial Gains
Increases in the projected benefits of a pension plan resulted from changes in actuarial assumptions or variance from expected experience.
Transition Date
The specific point in time at which a new policy, regulation, or accounting principle is adopted by an entity.
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