Examlex
_________ scrambles information into an alternative form that requires a key or password to decrypt the information.
Fully Depreciated
A condition where a fixed asset has reached the end of its useful life and its book value is reduced to salvage value or zero.
No Gain
A financial situation where a transaction does not result in any profit to the party involved.
Revaluation Model
An accounting method that allows assets to be carried at a revalued amount, reflecting current values rather than historical cost, with adjustments made to the assets' carrying amount on the balance sheet.
Reversals of Revaluation
An accounting process that negates a previously recorded increase or decrease in the value of an asset to reflect its current market value.
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