Examlex
Horizontal integration would occur if General Motors sets up a subsidiary in Mexico to produce automobiles identical to those that it produces in the United States.
Property, Plant, and Equipment
Long-term tangible assets that are used in the operations of a business and are not expected to be consumed or converted into cash within a year.
Reported Amount
The value of an item as presented in financial statements, considering the accounting principles and policies applied by the entity.
Capital Lease
A capital lease is a lease in which the lessee records the leased asset as if it has been purchased, creating both an asset and a liability on the balance sheet.
Economic Life
The estimated period over which an asset is expected to be economically usable, both for its original purpose or for other purposes.
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