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Amortization Of Tangible Capital Assets
The systematic reduction in the value of physical assets of a company over their useful lives for accounting and tax purposes.
Statement Of Changes
A detailed financial statement showing the changes in equity of a company over a certain period of time, including transactions with shareholders and the result of profits or losses.
Net Debt
A metric that subtracts total liabilities from cash and cash equivalents, measuring a company's ability to pay off its debts with its liquid assets.
Public Sector Accounting Board
A regulatory body responsible for setting and issuing accounting standards and guidance for the public sector.
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