Examlex
The syntax for the UNION query is .
Expensed
Costs or expenditures that are immediately charged against earnings in the period in which they are incurred, rather than being capitalized or deferred.
Intangible Asset
An asset that lacks physical substance but is identifiable and provides future economic benefits, such as patents or trademarks.
Fair Value
An estimate of the market value of an asset or liability, which reflects the price at which an orderly transaction would take place between market participants at the measurement date.
Directly Attributable Costs
Expenses that can be directly linked to the acquisition, construction, or production of an asset, making the asset ready for its intended use.
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