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During Conduction by Local Current Flow, Current Flows Locally Between

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During conduction by local current flow, current flows locally between the active and the adjacent inactive area of the cell membrane, thereby decreasing the potential in the inactive area to threshold.


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Amortization Expense

Amortization expense is the cost associated with gradually writing off the initial cost of an intangible asset over its useful life.

Capital Asset

Long-term property or investment held by a business or individual, intended for use or investment purposes rather than for sale.

Fair Value Increments

Adjustments made to the book value of assets and liabilities to reflect their current market value during acquisition accounting.

Depreciable Assets

Assets whose cost is allocated over their useful lives through depreciation, typically tangible assets like machinery, buildings, and equipment.

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