ATTRIBUTABLE Definition

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ATTRIBUTABLE what the cause is, e.g. bankruptcy is primarily attributable to insufficient cash flow to support operations.

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USEFUL LIFE is the expected period of time, in years, during which a depreciating asset will be productive.

EXCEPTIONAL ITEMS are material items which derive from events or transactions that fall within the ordinary activities of the reporting entity and which individually or, if of a similar type, in aggregate, need to be disclosed by virtue of their size or incidence if the financial statements are to give a true and fair view.

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