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When considering outsourcing, what should firms be sure to avoid?
Straight Line Amortization
A method for calculating the periodic reduction in the carrying amount of an intangible asset, spreading the cost evenly over its useful life.
Par Value Bonds
Bonds issued with a fixed face value that is to be repaid at maturity, often different from their market value.
Impairment Loss
The amount by which the carrying amount of an asset or cash-generating unit exceeds its recoverable amount, necessitating a write-down to reflect the reduced value.
Intercompany Bond Sale
Transactions involving the sale of bonds between companies that are part of the same corporate group.
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