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According to anomie theory, white-collar crime should be viewed as:
Impairment
Refers to a decrease in the recoverable value of an asset to below its carrying amount on the balance sheet, necessitating an adjustment to reflect its reduced worth.
Intellectual Capital
The intangible value of a company's assets such as knowledge, brand, reputation, and employee expertise.
Internally Developed Intangible
Assets created internally by a company, such as software, patents, or trademarks, which do not qualify for capitalization unless they meet specific criteria.
Intellectual Capital
Non-physical assets of a company, including human capital, organizational capital, and intellectual property, contributing to the company's value.
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