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Memorandum Information

The information that is provided alongside an entity's financial statements or general ledger entries as a certain explanation or clarification...

NGW

It stands for negative goodwill; a situation that occurs when an entity acquires another or its assets (business combinations) for...

Negative Goodwill

A situation that occurs when an entity acquires another or its assets (business combinations) for a price lower than its...

Non-Physical Asset

An asset that has no physical aspects/ features. Non-physical assets include goodwill, brand awareness (assets corresponding to brand equity), and...

Net Tangible Assets

An entity's total assets less intangible assets such as goodwill, all liabilities and the par value of preferred stock. Intangible...

NTA

An acronym for non-taggable asset; an asset that meets the criteria of fixed assets but cannot be physically tagged due...

Notional Asset

An asset that meets the criteria of fixed assets but cannot be physically tagged due to its sensitive features, size,...

Non-Taggable Asset

An asset that meets the criteria of fixed assets but cannot be physically tagged due to its sensitive features, size,...

Non-Capitalized Asset

An asset that cannot, or need not, be capitalized because the cost to acquire, construct, or improve it is below...

Capitalized Asset

An asset that an entity acquires or creates for long-term use, while accounting for the expense incurred over multiple years...