Examlex
When do relationships of circumstance occur?
Loss on Disposal
The loss incurred when the selling price of an asset is less than its carrying amount at the time of disposal.
Plant Asset
A long-term tangible asset used in the operation of a business that is not intended for sale.
Book Value
The net value of a company's assets, subtracting liabilities from the total assets; also refers to the value of an asset as per accounting records.
Natural Resources
Materials or substances such as forests, minerals, and water that occur in nature and can be used for economic gain.
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