Examlex
Explain why assets that are held for sale are not depreciated while they are held.
Finance
The study and management of money, investments, and other financial instruments. It involves the processes of creating, managing, and investing capital.
Asset
An economic resource that an individual, corporation, or country owns or controls with the expectation that it will provide future benefit.
Financial Assets
Assets such as stocks, bonds, bank deposits, or any other instrument that derives value because of a contractual right or ownership claim.
Future Cash Flows
The estimated amount of money to be received or paid out over a specified future period by an investment or business operation.
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