Examlex
Intellectual property rights are more subject to misappropriation than is tangible property.
Available-For-Sale Securities
Financial assets that are purchased with the intent of selling before they reach maturity or when favorable market conditions exist.
Short-Term Investments
Assets that are expected to be converted into cash, sold, or consumed within one year or within the operating cycle, whichever is longer.
Long-Term Investments
Investments that are not readily marketable or that management does not intend to convert into cash within the next year or operating cycle, whichever is longer.
Short-Term Price Differences
Variations in prices or costs that occur over a short period, often related to fluctuations in demand, supply, or market conditions.
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