WRITE-DOWN is the reduction in the book value of an asset.
COST ELEMENT, in cost accounting, is the lowest level component of a resource activity, or cost object.
CERTIFIED FINANCIAL PLANNER (CFP) is a financial planner who has received a license from the Institute of Certified Financial Planners, indicating that he/she was trained in investments, budgeting, taxes, banking, estate planning and insurance. Some CFPs work on commission for the products they sell, and some work for a flat hourly fee.
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