Examlex
Discuss the function of ductus venosus in a fetus.
Capitalized
Refers to costs that are recorded as an asset on the balance sheet instead of being expensed immediately, in anticipation of future benefit.
Expensed
Describes costs that are charged against income in the period they are incurred, rather than being capitalized.
Normal Return
The expected return on an investment under normal conditions, considering historical averages and market conditions.
Excess Earnings
Profits that exceed the normal expected return on investment or capital for a business operation or asset.
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