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Martha believes that if she doesn't keep checking the stove in the kitchen,a gas leakage may occur and may cause an explosion.Consequently,Martha keeps checking whether the stove has been turned off over and over again,sometimes over fifty times a day.This practice interferes with her sleep and disturbs her thoughts. In the context of anxiety and anxiety-related disorders,Martha's recurrent thoughts about the possibility of an explosion are called
Unrealized Gain
Profits that have been earned on paper from an investment but have not been realized through a sale, and thus are not included in the income statement until realized.
Amortization
The gradual reduction of a debt or the allocation of the cost of an intangible asset over a period of time.
Fair Value Increments
Adjustments made to the book values of assets or liabilities to reflect their fair value at the time of acquisition in a business combination.
Bargain Purchase
A situation where the purchase price of a company is less than the fair value of its net identifiable assets.
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