Examlex
An application for a copyright registration for a computer program must submit all source code for the work whether or not it is a trade secret.
Goodwill
A non-physical asset that is recognized when one business buys another at a cost exceeding the fair market value of its net recognizable assets.
Goodwill
An intangible asset that represents the premium paid over the fair value of the net identifiable assets of a company during an acquisition.
Initial Value Method
An accounting method used to record investments at their acquisition cost.
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