Examlex
A muscle that allows you to turn your head to the left will not allow you to turn your head back to the center.
Impairment Loss
The amount by which the carrying amount of an asset or cash-generating unit exceeds its recoverable amount, leading to a reduction in value on the balance sheet.
Revaluation Decrement
The process of decreasing the recorded value of an asset to reflect its current market value, often recognized in financial reporting.
Cash-Generating Unit
The smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Impairment Loss
The amount by which the carrying amount of an asset exceeds its recoverable amount.
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