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When it was believed that deviant behaviour was caused by being possessed by evil spirits, two known treatments of deviant behaviour were:
Amortizable Capital Assets
Long-term assets whose cost is gradually expensed over their useful life, such as buildings and equipment.
Temporary Differences
Differences between the accounting value and tax value of assets and liabilities, resulting in deferred tax assets or liabilities.
Deferred Income Taxes
Taxes that are assessed or paid on income that is recognized in one period for financial reporting purposes but in a different period for tax purposes.
Fair Value Increments
Increases in the value of an asset or security that result from a reassessment of its fair value, often reflected in financial statements to show current market conditions.
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