Examlex
For the installations where it is unacceptable for a three-phase induction motor to turn the wrong direction, a motor rotation _______________ is used to pre-determine the correct direction of rotation.
Goodwill Impairment
A decrease in the value of goodwill on a company's balance sheet, indicating that the expected future cash flows from an acquisition are lower than initially estimated.
Straight-Line Method
A method of calculating the depreciation of an asset, which spreads the cost evenly over its useful life.
Consolidated Retained Earnings
The accumulated earnings of a parent company and its subsidiaries after dividends are paid, as presented in consolidated financial statements.
Cost Method
An accounting methodology where investments are recorded at their original purchase cost without adjusting for market changes.
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