Examlex
A corporation undertakes a valuation allowance analysis to determine if a deferred tax asset should be recognized on the balance sheet.
Technological Progressiveness
The rate and extent to which technology within a company or economy advances, leading to efficiency gains and sometimes disrupting existing markets.
Scientific Character
The attribute of a process or method that is based on empirical evidence and adheres to principles of logical reasoning and objectivity.
Herfindahl Index
An economic measure of market concentration used to determine the level of competition within an industry, calculated by summing the squares of the market shares of all firms within the market.
Patentable
Refers to inventions that fulfill the criteria of being new, non-obvious, and useful, qualifying them for patent protection.
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