Examlex
Firm infrastructure and human resource management are part of the primary value activities.
Historical Cost Method
An accounting technique that values an asset at its original purchase price, without adjustments for inflation or market value changes.
Cost with Amortization Method
The spreading of the cost of an intangible asset over its useful life, affecting financial statements through periodic charges.
Unrealized Gain
The potential profit that exists on paper resulting from an investment that has not yet been sold for cash.
Fair Value Adjustment
A process of adjusting the book value of an asset or liability to reflect its current market value.
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