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One-Time Expenses

A measure of expense that captures all expenses and charges relating to the handling of an asset (e.g., amounts paid...

Incidental Expenses

In general, incidental costs/ expenses, or incidentals, refer to any costs or expenses that relate to performance (of a fund,...

Incidental Costs

In general, incidental costs/ expenses, or incidentals, refer to any costs or expenses that relate to performance (of a fund,...

One-Off Expenses

A measure of expense that captures all expenses and charges relating to the handling of an asset (e.g., amounts paid...

One-Off Costs

A measure of cost that captures all costs and charges relating to the handling of an asset (e.g., amounts paid...

Goodwill Write-Off Reserve

A reserve (a special reserve) that is created to amortize (write off) an entity's goodwill. Goodwill arising on a business...

Accounting Guidance

A set of principles and directions that govern a specific aspect of accounting for an entity, product, instrument, transaction, event,...

Guidance

A set of principles and directions that govern a specific aspect of accounting for an entity, product, instrument, transaction, event,...

Replacement Pricing

A pricing method that derives the current value of a partially depreciated long-lived asset indirectly from the cost of a...

Routing

The process of establishing a particular path or direction for an item (of a financial statement) towards final destination of...