Examlex
A strategic alliance is an arrangement between two or more companies whereby they agree to ally themselves and work together to accomplish a designated objective.
Uninsured Plant
Property, machinery, or industrial facilities not covered by insurance against loss or damage.
Extraordinary Item
Rare and significant events that are both unusual and infrequent in nature, whose financial effects are separated out on a company's income statement to provide clearer results.
Discontinued Component
A segment or unit of a business that has been sold or terminated, which is reported separately in the financial statements.
Book Values
The net value of an asset according to its balance sheet account balance, calculated as the original cost minus accumulated depreciation, depletion, or amortization.
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