Examlex
Technological factors exist that do not permit operations to be split.Such physical restrictions are called zoning constraints.
Fair Value
An estimate of the market value of an asset or liability, based on current market prices.
Probable Future Sacrifices
The expected relinquishment of assets as a result of obligations.
Liabilities
Economic obligations or debts owed by a business to others, typically arising in the course of its operations.
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