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Tax-Deductible Goodwill

A goodwill whose accounting is carried out on a tax basis. In acquisition accounting, goodwill amortization, in some jurisdictions, is...

Goodwill

An asset (intangible asset) whose value is reflected in the amount by which the assets of an entity exceed their...

Non-Cash Item

An item that does not change current items: it does not result in an increase in current liabilities or in...

Non-Fund Item

An item that does not change current items: it does not result in an increase in current liabilities or in...

Long-Term Liability

A synonym for noncurrent liability; a liability that is not a current liability. By nature, it is a liability (financial...

Noncurrent Liability

A liability that is not a current liability. By nature, it is a liability (financial obligation) that is not due...

Non-Current Liability

A liability that is not a current liability. By nature, it is a liability (financial obligation) that is not due...

Current Liability

Generally, it is a liability that is currently due for payment. More specifically, it is a debt that an entity...

Long-Term Asset

A synonym for non-current asset; an asset that is not a current asset; typically, it has a long-term life and...

Current Asset

An asset that cant be realized or is intended to be sold or fully utilized in a normal operating cycle...