Examlex
Column drops occur when the total width of the columnar elements in a page layout exceeds the width of their containing element.
Capital Assets
Long-term assets acquired for operation and not intended for sale, including property, plant, and equipment.
Goodwill Impairment
An accounting charge that occurs when the market value of goodwill is less than its recorded value on the balance sheet.
Plant and Equipment
Long-term tangible assets used in the operations of a business to produce goods and services, such as machinery, buildings, and vehicles.
Exchange Gain/Loss
The gain or loss resulting from changes in exchange rates affecting foreign currency transactions.
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