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What did both Waddington and Gottesman emphasize as being important to the interaction of heredity and environment in development?
Goodwill Impairment
A charge that companies record when the book value of goodwill exceeds its fair market value, indicating that the asset is not as valuable as previously thought.
Fair Value
The estimated market value of an asset or liability, based on current prices in active markets.
Reporting Unit
A component or segment of an organization for which discrete financial information is available and reviewed by the operating segment's management.
Carrying Values
The book value of assets and liabilities as reported on the balance sheet, considering depreciation, amortization, and impairment costs.
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