Examlex
Explicit cursors are declared automatically for all DML and SELECT statements issued within a PL/SQL block.
Amortize
The process of slowly paying off a debt through regular payments over a set period of time.
Infinite Life
A concept in accounting and finance where an asset is considered to have an unlimited useful life and therefore is not depreciated or amortized.
Acquisition Date
The specific date on which control of an asset or business is transferred to the acquirer, marking the point from which the acquisition is included in the acquirer's financial statements.
Investee Balance Sheet
A financial statement showing the assets, liabilities, and equity of a company in which another entity holds an investment interest.
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