Examlex
Which of the following is NOT part of the colon?
Indefinite-Lived Intangible
An intangible asset that has no foreseeable limit on the period over which it is expected to contribute to the cash flow of a business.
Fair Value
The estimated market price of an asset or liability, reflecting the amount for which it could be exchanged in a current transaction between willing parties.
Impaired
Refers to a reduction in the recoverable value of a fixed asset or goodwill below its carrying amount on the balance sheet.
Asset Retirement Obligations
Legal obligations associated with the retirement of a tangible long-lived asset that a company must settle.
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