Examlex
A software program that lets the user create databases and then manipulate the data in the databases is called a database management system (DBMS)._________________________
Unrealized Gain
A profit that results from an investment that has increased in value but has not yet been sold for cash.
Acquisition Differential
The gap between what a company is bought for and the true worth of its recognizable assets and debts.
Goodwill Impairment
Goodwill impairment occurs when the market value of a company's goodwill asset falls below its book value, indicating that the asset is overvalued on the balance sheet.
Long-Term Liabilities
Financial obligations of a company that are due after a year or more.
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