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Feathers in Birds Appear to Have First Evolved for Insulation

question 5

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Feathers in birds appear to have first evolved for insulation but later conveyed a new advantage in helping create light aerodynamic surfaces.This switch in function is an example of a(n) ________.


Definitions:

Depreciation Expense

The allocated reduction in the carrying value of a tangible fixed asset over its useful life.

Functional Currency

The currency of the primary economic environment in which an entity operates, often used in financial reporting.

Translation Rate

A rate at which one currency is converted into another, used in the preparation of financial statements for companies operating in foreign currencies.

Foreign Operation

A subsidiary, associate, joint arrangement, or branch of a reporting entity, located in a country different from the entity itself.

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