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diverges.
Commercial Substance
Transactions that cause a significant change in the future cash flows of a company.
Carrying Amount
The book value of assets and liabilities as recorded in an entity's financial statements, minus any accumulated depreciation or amortization.
Straight-Line Method
An approach to depreciation that involves evenly allocating an asset's cost over the period of its useful life.
Gain On Disposal
The profit realized from the sale of assets other than inventory, exceeding the book value of the assets sold.
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