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Which of the following is(are) initial assessment methods?
Intangible Capital Asset
Non-physical assets, such as patents, copyrights, trademarks, and goodwill, that have value due to the rights or advantages they bring to a business.
Consolidated Financial Statement
A comprehensive financial report that combines the financial results of a parent company and its subsidiaries, presenting it as a single economic entity.
Fair Value Increment
The increase in the fair value of an asset over its previous book value, often recognized in the course of business combinations or revaluations.
Capital Assets
Long-term assets acquired or owned by a company that are used in its operations to generate income.
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