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A draft is a:
Amortization
The process of spreading the cost of an intangible asset over its useful life, recognizing a portion of the expense each accounting period.
Intangible Assets
Non-physical assets owned by a business that have value, such as intellectual property, brand recognition, and goodwill.
Discarding
The act of getting rid of something that is no longer useful or desired, within a context like inventory management or manufacturing.
Fixed Assets
Permanent tangible properties engaged in business operations, which are unlikely to be used up or exchanged for cash in the span of a year.
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