Examlex
Intellectual disability (formerly called mental retardation) is a condition of limited mental ability in which an individual has an IQ of ____ and has difficulty adapting to everyday life.
Land Account
A type of asset account on a company's balance sheet that represents the cost of land owned by the company.
Expenditures
Outflows of money or other valuable assets that are paid or incurred as a result of acquiring goods or services.
Acquisition Cost
The total cost that a company recognizes for bringing an asset into its possession, including purchase price, installation charges, and other necessary expenditures.
Salvage Value
The anticipated salvage value assigned to an asset after its period of use concludes.
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