Examlex
Which of the following is not an alternative to downsizing?
Impaired Goodwill
A situation where the value of goodwill on the balance sheet exceeds its fair value, indicating that it has lost some or all of its value.
Amortization
The gradual reduction of a debt or the spreading out of capital expenses for intangible assets over a specific period of time for accounting and tax purposes.
Patent Rights
Legal entitlements granted to inventors that allow them to exclude others from making, using, selling, or importing their invention for a certain period.
Straight-Line Method
A depreciation technique where an asset's cost is evenly spread over its estimated useful life, resulting in equal annual depreciation expenses.
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