Examlex
________ plans refer to pension plans that do not meet at least one of the minimum standard provisions.
Capital Expenditure
Funds used by a company to acquire or upgrade physical assets such as property, industrial buildings, or equipment to improve long-term business operations.
Gain or Loss
The financial result from a transaction where the sale price is either higher (gain) or lower (loss) than the purchase price or the book value of an asset.
Disposed Asset
An asset that has been sold, discarded, or otherwise disposed of by a company.
Book Value
Book value is the net value of a company's assets found on its balance sheet, calculated by subtracting liabilities from the total assets.
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