Examlex
The competitive forces model cannot be used to analyze modern digital firms which face new competitive forces that are not true of traditional firms.
Accumulated Depreciation
The total depreciation for a fixed asset that has been charged to expense since the asset was acquired and made available for use.
Commercial Substance
A concept in accounting that indicates a transaction significantly alters the economic position or cash flows of an entity.
Straight-Line Depreciation
A strategy for dividing the cost of a substantial asset through its operational life in even yearly portions.
Productivity
The measure of efficiency of a person, machine, factory, system, etc., in converting inputs into useful outputs.
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