Examlex
Why is direct nucleophilic substitution of an alkyl halide with NH3 not a very useful method for preparing primary amines?
Taxable Merger
A merger in which the assets acquired are treated as sales, generating a tax liability for the selling company.
Nontaxable Bids
Offers made for financial securities that are exempt from taxes.
Goodwill
An intangible asset that arises when a company acquires another company for a price higher than the fair market value of its net tangible assets.
Impairment Test
An accounting procedure used to determine if an asset's carrying value exceeds its recoverable amount, indicating if the asset is impaired and the loss that needs to be recognized.
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