Examlex
There are fluctuations in the CBR due to the fact that clumps of dark matter had already begun to form in the universe.
Acquisition Differential
The difference between the purchase price of an acquired company and the fair value of its identifiable net assets. This differential is often allocated to goodwill or adjusted against specific assets.
Impairment Loss
A financial write-down in book value due to impairment, reflecting a decrease in the recoverable amount of an asset beyond its current carried cost.
Consolidated Patents
Patents owned by a parent company and its subsidiaries that are combined for reporting purposes on consolidated financial statements.
Goodwill Impairment
This occurs when there is evidence that the value of goodwill has declined permanently beyond its recoverable amount, necessitating a write-down in its book value.
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