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The pledged assets to secured liabilities measures whether or not the pledged assets of the debtor provide adequate security for secured creditors.
Intangible Asset
An asset that lacks physical substance, typically comprising patents, copyrights, trademarks, and goodwill.
Useful Life
The estimated time period that an asset is expected to be productive for its intended use, influencing depreciation calculations.
Fair Value
The agreed-upon price for transferring ownership of an asset or the cost to pass on a liability in a formalized exchange within the marketplace at the time of measure.
Maintenance Expenditures
Funds spent on keeping property, equipment, or machinery in operating condition.
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