Examlex
The Kellogg-Briand Pact was one of the most important treaties signed during the Cold War.
Conceptual Viewpoint
An approach or perspective based on abstract ideas or theories rather than on practical applications.
Intangibles
Assets that do not have physical substance but are still valuable because of their intellectual property or other value to the firm.
Expensed
The act of charging a cost as an expense in the income statement in the period it is incurred.
Capitalized
Expenditures or costs that are added to the cost basis of a fixed asset on a company's balance sheet, rather than being expensed immediately.
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