ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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INTANGIBLES (NET) Definition
INTANGIBLES (NET) are intangible assets, including goodwill, trademarks, patents, catalogs, brands, copyrights, formulas, franchises, and mailing lists, net of accumulated amortization.
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DAC, in accounting, is an acronym for Deferred Acquisition Costs.
COST ELEMENT, in cost accounting, is the lowest level component of a resource activity, or cost object.