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What was the overriding theme of New Atlantis?
Capital Asset
Long-term property or investment held by a business or individual, intended for use or investment purposes rather than for sale.
Fair Value Increments
Adjustments made to the book value of assets and liabilities to reflect their current market value during acquisition accounting.
Depreciable Assets
Assets whose cost is allocated over their useful lives through depreciation, typically tangible assets like machinery, buildings, and equipment.
Amortization
The process of gradually writing off the initial cost of an intangible asset over its useful life.
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