Examlex
Modifications to the source code of an open source program cannot be added to the product.
Goodwill
An intangible asset that represents the excess of the purchase price over the fair value of an acquired company's net assets.
Intangible Assets
Assets that lack physical substance but possess value, such as patents, trademarks, and copyrights, recognized in financial accounting.
Straight-Line Amortization
A technique for evenly distributing the expense of an intangible asset throughout its lifespan.
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