Examlex
Impairment occurs when the future cash flows generated for a long-term asset fall below its fair value.
Impairment occurs when the future cash flows generated for a long-term asset fall below its book value (cost minus accumulated depreciation).
Salespeople Ranking
The process of evaluating and ordering sales staff according to their sales performance or achievements.
Norm-Referenced Appraisals
Employee evaluation method comparing an individual's performance against that of their peers, rather than on a set of absolute criteria.
Straight-Ranking
A method of performance evaluation where employees are compared to each other and ranked in a simple list format.
Forced Distribution
A performance management system where employee evaluations are distributed along a bell curve, forcing rankings among an employee population.
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