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The "unsuccessful mutualists" in Kathleen Keeler's cost-benefit model of mutualism are those that
Other Comprehensive Income
Income that is not included in net income and includes items that are not realized or not a result of daily operations, such as foreign currency translation adjustments.
Revaluation Method
An accounting technique that involves adjusting the book value of an asset to reflect its current fair market value.
Intangible
Assets that lack physical substance but have value due to their intellectual property or other non-physical qualities, such as patents, trademarks, and goodwill.
Amortisation
The systematic allocation of the depreciable amount of an intangible asset over its useful life.
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