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Unlike psychoactive substance abuse, psychoactive substance dependence usually involves
Goodwill Impairment
An accounting charge that companies record when the value of goodwill on the balance sheet exceeds the tested fair market value.
Reporting Units
Components of a business entity for which discrete financial information is available and is reviewed by the entity's management.
Intangible Assets
Assets that do not have physical substance but provide economic benefits to the owner, such as patents, trademarks, and goodwill.
Income Recognition
The accounting principle that income should be recognized in the accounting period in which it is earned, irrespective of when the cash is received.
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