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What is not an attribute of the Business Impact Analysis?
Undiscounted Cash Flows
Cash flows that have not been adjusted for the time value of money, representing the gross amount of cash that is expected to be generated over time.
Historical Cost
Historical cost refers to the original monetary value of an asset for accounting purposes, not taking into account inflation adjustments or current market values.
Accumulated Depreciation
The total depreciation for a fixed asset that has been charged to expense since the asset was acquired and put into use.
Salvage Value
The estimated residual value of an asset at the end of its useful life, often used in calculating depreciation expense.
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