These lack physical substance and usually have a high degree of uncertainty concerning their future benefits.
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Subject 1. Components and Format of the Balance Sheet operty, Plant, and Equipment
These are properties of a durable nature used in the regular operations of the business. With the exception of land, most assets are either depreciable (such as a building) or consumable.
These lack physical substance and usually have a high degree of uncertainty concerning their future benefits. They include patents, copyrights, franchises, goodwill, trademarks, trade names, secret processes, and organization costs.
These vary widely in practice. Examples include deferred charges (long-term pre-paid expenses), non-current receivables, intangible assets, assets
last interval [days]
repetition number in this series
scheduled repetition interval
last repetition or drill
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