Examlex
What kind of task is calling a family member to wish him or her a happy birthday?
Impairment
The reduction in recoverable value of a fixed asset or goodwill below its carrying amount on the balance sheet, leading to a charge against earnings.
Franchise Cost
Initial and ongoing fees paid by a franchisee to a franchisor for the rights to use the franchisor's brand and operating system.
Capitalized
The process of recording an expenditure as an asset, rather than an expense, thereby spreading the cost over its useful life.
Franchisor
A business entity that grants the right to use its trademark, name, and business model to other businesses (franchisees).
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