Examlex
According to FASB Statement 141R,which one of the following items may not be accounted for as an intangible asset apart from goodwill?
Initial Investment
Initial investment refers to the amount of money initially laid out for an investment project or venture.
Profitability Index
The present value of a project’s cash inflows divided by the investment required.
Discount Rate
The interest rate used in discounted cash flow analysis to determine the present value of future cash flows.
Internal Rate
Often refers to the internal rate of return (IRR), which is a discount rate that makes the net present value (NPV) of all cash flows from a particular project equal to zero.
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