Examlex
A synapse consists of:
Impairment Loss
A decrease in an asset's recoverable amount below its carrying amount, leading to a write-down of the asset's value on the balance sheet.
Gross Margin
The difference between revenue and cost of goods sold divided by revenue, expressed as a percentage; it measures the profitability of selling goods.
Cost Method
An accounting method used to value investments, where the investment is recorded at cost and adjustments are made for dividends received or additional investments made.
Significant Influence
The power to participate in the financial and operating policy decisions of an investee but not control those policies.
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