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The "second shift," which refers to the double burden borne by many women-work outside the home followed by child care and housework-was the subject of analysis by
Acquisition Differential
Represents the excess amount over the fair market value of net assets that is paid by a company to acquire another company.
Capital Assets
Long-term assets acquired for operation and not intended for sale, including property, plant, and equipment.
Goodwill Impairment
An accounting charge that occurs when the market value of goodwill is less than its recorded value on the balance sheet.
Plant and Equipment
Long-term tangible assets used in the operations of a business to produce goods and services, such as machinery, buildings, and vehicles.
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