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- References

No definition available.

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No definition available.

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Amount charged to advertising expense for the period, which are expenses incurred with the objective of increasing revenue for a specified brand, product or product line.

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For an unclassified balance sheet, a valuation allowance for receivables due a company that are expected to be uncollectible.

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The amount of expense recognized in the current period that reflects the allocation of capitalized costs associated with acquisition of business. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.

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The cash outflows from the purchase of net carrying value allocated to in-process research and development costs and materials acquired in a business combination.

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Fees charged to customers for the delivery, generally by postal or freight service providers, of product or goods purchased.

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Cost incurred during the reporting period in transporting goods and services to customers. Includes freight-out costs.

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