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The first bug was a moth trapped in a Harvard computer.
Testing
The process of evaluating the functionality, performance, or quality of a product, system, or procedure, often prior to general release or implementation.
Revaluation Measurement Model
An accounting approach where fixed assets are periodically adjusted to reflect their current market values rather than their historical cost.
Current Assets
Assets that are expected to be converted into cash, sold, or consumed within one year or within the business's operating cycle if longer.
Non-Current Assets
Assets intended for use over an extended time, beyond the next fiscal year, such as property, plant, and equipment.
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