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Which parasite is carried by Cyclops, an arthropod commonly found in still water?
Revaluation Method
An accounting technique that involves adjusting the book value of an asset to reflect its current fair market value.
Intangible
Assets that lack physical substance but have value due to their intellectual property or other non-physical qualities, such as patents, trademarks, and goodwill.
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.
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