Examlex
Developers in the system definition phase of the systems development life cycle (SDLC) use management's statement of the system needs in order to begin to define the new system.
Consolidation
The process of combining financial statements of a parent company with its subsidiaries to present as if the group of companies is a single economic entity.
Accumulated Depreciation
The total amount of depreciation expense that has been recorded for a long-term asset since its acquisition.
Consolidation Purposes
The process of combining the financial statements of a parent company and its subsidiaries into one comprehensive financial statement package, to present as if the group were a single entity.
Excess Amortizations
The amount by which amortization expense exceeds the amount necessary to amortize the cost of a tangible or intangible asset over its useful life.
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