Examlex
Judith Jarvis Thomson argues that abortion should always be permissible under any and all circumstances.
Amortisation
The systematic allocation of the depreciable amount of an intangible asset over its useful life.
Impairment
A reduction in the recoverable value of an asset below its carrying amount on the balance sheet, leading to a write-down of its value.
Intangible Assets
Non-physical assets owned by a business that have a useful life, such as patents, trademarks, and copyrights.
Capitalised
Expenses or costs that are added to the cost basis of a fixed asset on a company's balance sheet, rather than being expensed immediately.
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