Examlex
The amount in controversy in a diversity of citizenship case must be more than $1 million before a federal court can take jurisdiction.
Amortization
The process of gradually writing off the initial cost of an intangible asset over a period of time, reflecting its consumption, expiration, or decline in value.
Estimated Useful Life
Estimated Useful Life is the expected time period over which a fixed asset is projected to be usable for its intended purpose, affecting depreciation calculations.
Normal Balance
The side (debit or credit) of an account that is expected to have a higher balance, determining the account's increase direction.
Financial Statement
Reports that summarize a company's financial performance, status, and cash flows over a specified period.
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