Examlex
Social responsibility refers to the idea that businesspeople should favor decisions that have both good economic and social consequences.
Consolidation Worksheet Entries
Journal entries used in preparing consolidated financial statements, helping to adjust and eliminate internal transactions between parent and subsidiary entities.
Fair Value
An estimate of the price at which an asset or liability could be exchanged in a current transaction between willing parties.
Unamortized Patent
The portion of a patent's cost that has not yet been expensed in the income statement over its useful life.
Amortization Expense
The systematic allocation of the cost of an intangible asset over its useful life.
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