Examlex
The workgroup that is preparing the definition of substance use disorders that will be used in the DSM-V may collapse substance dependence and substance abuse into a single disorder with a continuous range of severity. In the case of alcohol, this disorder may be called "________________."
Fair Value
Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
Nonmonetary Assets
Assets that cannot be quickly converted into cash, such as property, plant, and equipment, as well as intangible assets.
Asset Surrendered
A situation or transaction where an asset is given up by its owner, which could be due to sale, exchange, forfeiture, or similar circumstances.
Undepreciated Cost
Undepreciated cost refers to the original cost of an asset minus any depreciation that has been claimed to date, reflecting its current book value.
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