Examlex
According to MANAGER'S SHOPTALK in Chapter 7, effective policies governing the use of e-mail include all of the following EXCEPT:
Amortization
The gradual reduction of an intangible asset's value over time or the process of spreading payments over multiple periods, such as with loans.
Unrecognized Gains
Profits that have been earned but not yet realized or reported in the financial statements.
Fair Value
The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants.
Defined Benefit Pension Plans
Pension plans that promise a specified monthly benefit at retirement, which may be calculated through a formula based on earnings and years of service.
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