Examlex
This is one critical factor in a research study that can make previously insignificant changes significant.
Costs To Sell
The direct costs attributable to the disposition of an asset, excluding finance costs and income taxes.
Impairment Loss
A charge to the income statement that occurs when the carrying amount of an asset exceeds its recoverable amount, indicating the asset is not expected to generate future economic benefits.
Recoverable Amount
The higher value between an asset's fair value less costs to sell and its value in use.
Carrying Amount
Carrying amount is the value at which an asset is recognized in the balance sheet after deducting accumulated depreciation and impairment losses.
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