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The IN Operator Provides a Concise Way of Phrasing Certain

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The IN operator provides a concise way of phrasing certain conditions.​


Definitions:

Patent Account

A patent account is an intangible asset account that records the costs associated with the acquisition and registration of patents over their useful lives.

Unamortized Patent

The portion of a patent's acquisition cost that has yet to be expensed over its useful life to reflect its consumption or expiration.

Acquisition-Date

The specific date on which one company gains control over another company or business segment, pivotal for accounting and financial consolidation.

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