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Two absolute defenses to the tort of defamation are:
Capital Expenditure
Funds used by a company to acquire or upgrade physical assets such as property, plant, or equipment to improve its long-term operations.
Revenue Expenditure
Expenses incurred during the normal course of business operations that are expected to be consumed within the same accounting period.
Long-term
Long-term refers to holding or involving a period of time that is significantly longer than average, often used in the context of investments, debts, and assets.
Accumulated Depreciation
The total depreciation for a fixed asset that has been charged to expense since the asset was acquired.
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