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Discuss the testing phase of the systems development life cycle.
Intangible Asset
An asset that lacks physical substance but provides economic benefits to a business, such as trademarks or patents.
Commercial Substance
A consideration in accounting that a transaction has significantly changed the economic circumstances of the participants.
Gain or Loss
The difference between the sale price of an asset and its original purchase price, indicating the financial outcome of a transaction.
Service Potential
This refers to the capacity or ability of a service or asset to provide benefits or usefulness to an entity or its operations.
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