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An impairment loss can only occur in long-lived assets with a finite life.
Automatically Accessed
Refers to data or resources that are retrieved or used by a program without explicit instructions from the programmer.
Data Type
A classification identifying one of various types of data, such as integer, floating-point, or string, that determines the possible values for that type, the operations that can be performed on it, and the way it is stored.
Scoping Rules
Guidelines that determine where variables and functions can be accessed within a program, influenced by where they are declared.
Symbolic Constants
Constants whose values are given meaningful names in code, making the code more readable and maintainable, typically defined using the #define directive in C/C++.
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