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Synapsis and crossing over occur during
Operating Item
Expenses or revenues that arise from the primary operations of a company.
Asset Retirement Obligation
A legal obligation associated with the retirement of a tangible long-lived asset, where the liability is recognized in the period in which it incurs.
Indefinite-Lived Intangible
Non-physical assets without a fixed life and which do not amortize, such as trademarks or brand names, that have potential value as long as they are used by the company.
Impairment
The decrease in an asset's value on a company's financial statements, reflecting that the asset is worth less than its carrying amount.
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