Examlex
Several comprehensive whistle-blowing laws fully protect the right to free speech of both public- and private-sector employees.
Indefinite Lives
Refers to intangible assets that aren't subject to amortization due to their perpetual useful life, such as trademarks or brand names.
Impairment Tested
Impairment testing is the process of evaluating assets to determine if their carrying value exceeds the recoverable amount, indicating a need for impairment charges.
Amortized
The process of gradually writing off the initial cost of an asset over a period according to a fixed plan.
Impairment Loss
The amount by which the carrying value of an asset exceeds its recoverable amount.
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