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Techniques to smooth the change process do NOT include:
Intragroup Advance
A loan or prepayment made between companies within the same corporate group, often for managing liquidity or financing purposes.
Consolidation Adjustment
Adjustments made to a parent company's financial statements to remove the effects of intercompany transactions when consolidating its subsidiaries' financial statements.
Depreciation Expense
The allocated portion of the cost of a tangible fixed asset that is charged as an expense in a reporting period, reflecting the usage and wear and tear of the asset.
Accumulated Depreciation
The total amount of a tangible asset's cost that has been expensed to depreciation over the asset's useful life, reflecting how much of the asset's value has been used up.
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