Examlex
_____ of a global information system (GIS) concentrates on medium-range activities that move an organization toward achieving long-term goals.
Commercial Substance
A concept in accounting indicating that a transaction significantly changes the economic situation of a business, justifying a change in the financial statements.
Accumulated Depreciation
The aggregate depreciation charges applied to a fixed asset from when it first came into operation.
Commercial Substance
A concept in accounting that occurs when the future cash flows or the economic circumstances of a transaction change as a result of the transaction.
Disposal
The act of getting rid of an asset through sale, trade, abandonment, or other methods, often resulting in the recognition of a gain or loss for accounting purposes.
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