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Internal energy can only be changed by adding heat
Intragroup Services
Services provided by one entity within a corporate group to another entity within the same group.
Statement of Financial Position
A financial statement that reports a company's assets, liabilities, and shareholders' equity at a specific point in time, providing a basis for computing rates of return and evaluating its capital structure.
Identifiable Assets
Identifiable assets are those assets of an acquired company that can be separated from the company and sold, transferred, licensed, rented, or exchanged, including assets that can be contractually used or shared.
Contingent Liabilities
Possible liabilities that depend on the outcome of a future event, not recognized as liabilities on the balance sheet unless both probable and measurable.
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