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Cowboy coding is one of the newer techniques programming,often used with Agile techniques.
Fair Value
An approximation of the cost at which an asset or liability might be purchased or sold in a present-day deal between agreeable participants.
Excess Amortization
The portion of amortization expenses that exceeds the cash or profit generated by the asset being amortized, typically relevant in high depreciation contexts.
Significant Influence
The power to participate in the financial and operating policy decisions of another entity, without having control over those policies.
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