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The going concern assumption is inappropriate when
Color
A property of light as seen by people, resulting from the way objects absorb and reflect various wavelengths of light, interpreted by the eye and brain.
Brightness
Brightness is the perception of how light or luminous an object or light source appears to the human eye.
Hue
A color or shade, often described as an attribute of visual perception that allows them to be classified as red, blue, green, etc.
Amplitude
The height or strength of a wave (such as sound or light), reflecting the intensity of the signal.
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