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Cameron has just finished reading the written report his assistant, Grace, completed for an important client in the computer industry. Cameron thinks that the wording "just doesn't sound like Grace" and that he has read the material somewhere before. During an Internet search, Cameron discovers a report that a rival company wrote several years ago for another client in the computer industry. Grace has lifted entire paragraphs from the rival's report and placed them in her own. When confronted with the evidence, Grace doesn't understand "the big deal. It's just the Internet. They wouldn't have put it on a Web site if they didn't want us to use it." Which of the following statements about plagiarism would best refute Grace's claims?
Fair Value
The estimated market price of an asset or liability, based on current market conditions and comparable transactions.
Increasing-Balance
A method of calculating depreciation that applies a constant rate to the asset's net book value each year, resulting in increased depreciation charges over time.
Units-Of-Production
A depreciation method that allocates cost based on the units produced or the machine hours used during the period.
Straight-Line
A method of allocating the cost of a tangible asset over its useful life in equal yearly amounts.
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