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In case of __________ boiling, the bubbles formed on a submerged hot surface get absorbed in the mass of the liquid.
Initial Value Method
An accounting method which records assets and investments at their original purchase cost.
Lower-of-Cost-or-Market-Value
An accounting principle requiring that inventory be recorded at the lower of either its historical cost or its current market value.
Book Value
The value of an asset as reported on a company's balance sheet, calculated as the cost of the asset minus any accumulated depreciation.
Impairment Model
Impairment Model is an accounting method that requires assets to be reviewed for impairment, whereby their carrying value is adjusted to reflect their recoverable amount if this is less than their current book value.
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