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The most important part of your preparation for a professional presentation is deciding what you want to accomplish.
Commercial Substance
A transaction has commercial substance if it significantly changes the company's future cash flows.
Depreciated
A reduction in the value of an asset over time, due in particular to wear and tear.
Interest Capitalization
The process of adding interest that has accumulated on a loan to the principal balance of the loan, effectively increasing the total amount owed.
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