Examlex
Kant held that the central fact of our existence was consciousness.
Commercial Substance
A characteristic of transactions that indicates a change in future cash flows as a result of economic activities, leading to a real economic impact.
Asset Improvements
Expenditures made to increase the useful life, efficiency, or productive capacity of an asset, typically capitalized and amortized over time.
Ordinary Maintenance
Refers to routine upkeep and repairs necessary to maintain assets in their current condition without improving or extending their life.
Long-Lived Assets
Tangible or intangible resources owned by a company with a useful life extending beyond one year, such as buildings, equipment, and patents.
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