Examlex
Comparable worth primarily is concerned with
Fair Value Increments
Adjustments made to the book value of assets and liabilities to reflect their current market value during acquisition accounting.
Depreciable Assets
Assets whose cost is allocated over their useful lives through depreciation, typically tangible assets like machinery, buildings, and equipment.
Amortization
The process of gradually writing off the initial cost of an intangible asset over its useful life.
Amortization Expense
The method of incrementally expensing the original value of an intangible asset throughout its period of utility.
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