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_____ lets programmers learn one powerful query language and use it on systems ranging from PCs to the largest mainframe computers.
Nonmonetary Asset
Assets that are not convertible directly into a fixed amount of money and do not have a stated monetary value, such as property, equipment, and intellectual property.
Fair Value
The projected cost at which an asset or liability could be swapped between consenting, informed entities in a transaction without any special ties.
Book Value
The net value of an asset as recorded on a company's balance sheet, calculated as the original cost minus depreciation.
Asset Retirement Obligations
Liabilities recognized for the future costs of disposing of an asset and restoring the site, typically relevant for companies with significant fixed assets.
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