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To evaluates the results of a test used in the selection process for job candidates,Zoemetra Corp.uses a method wherein scores between 90 and 100 are graded A,scores between 80 and 90 are graded B,scores between 70 and 80 are graded C,and so on.This practice allows the company to give preference to unrepresented groups within a range.Which of the following terms describes this method of evaluating test results?
Impairment Guidelines
Guidelines used to determine when an asset's carrying amount may not be recoverable, leading to the need to record an impairment loss.
Identifiable Cash Flows
Cash flows that can be directly associated with a specific project, investment, or division within a company, making it possible to assess its financial performance.
Groups of Assets
Collections of multiple assets owned by a company that are used together in the company's operations.
Depreciation
The systematic allocation of the cost of a tangible asset over its useful life, recognizing the asset's wear and tear, deterioration, or obsolescence.
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