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Operating leases for lessors
Discuss how lessors account for operating leases including the lease payments, depreciation and other direct costs. Discuss the disclose requirements for both ASPE and IFRS 16.
Fusion Reaction
A nuclear reaction where two light atomic nuclei combine to form a heavier nucleus, releasing energy in the process.
Atomic Weapons
Weapons that derive their destructive force from nuclear reactions, either fission or a combination of fission and fusion.
Positron
A positron is a subatomic particle with the same mass as an electron but a positive electric charge.
Beta Particle
A high-energy, high-speed electron or positron emitted by certain types of radioactive nuclei during radioactive decay.
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