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What does a copyright protect?
Allowance Account
An account used in accounting to record reductions in the carrying amount of accounts receivable, due to potential or estimated uncollectible debts.
Net Realizable Value
The estimated selling price in the ordinary course of business minus the estimated costs of completion and the estimated costs necessary to make the sale.
Accumulated Depreciation
The total amount of depreciation expense that has been recorded for an asset since it was acquired.
Fair Value
The estimated market value of an asset or liability, reflecting what a willing buyer would pay a willing seller in an arm's length transaction.
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