Examlex
What is the purpose of the buyer and seller performing due diligence?
Impairment
A decrease in the recoverable value of an asset below its carrying amount on the balance sheet, necessitating a write-down of its value.
Fair Value
An estimate of the price at which an asset or liability would trade in a fair transaction between willing parties.
Useful Life
The estimated period over which an asset is expected to be useful in the operations of a business.
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