Examlex
Describe the commercialization step of product development.
Business Inventory
Items that are held for sale in the ordinary course of business, representing a current asset on a company's balance sheet.
Section 1231 Property
Business property that combines features of capital assets and depreciable property, potentially offering favorable tax treatment on gains.
Trade or Business
An activity carried out for the purpose of earning income or profit, involving regular and continuous operations in a particular field.
Depreciation
An accounting method to allocate the cost of a tangible asset over its useful life, reflecting wear and tear, decay, or obsolescence.
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