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The absolute threshold is:
Balance Sheet
An accounting document that lists a business's assets, liabilities, and the equity of its shareholders at a specific date.
Goodwill
An intangible asset that arises when a business is acquired for more than the fair value of its net assets, representing the company's reputation, customer relationships, and other unquantifiable factors.
Internally Generated
Assets or resources that are created within an organization, without acquiring them from external sources.
Gain On Sale
The profit received from selling a capital asset for more than its purchase price.
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