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Aggregate contract obligation expense related to a third party contract.

No definition available.

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Represents the amount of prepaid license fee.

No definition available.

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Amount of expenses associated with restructurings pursuant to a duly authorized plan.

No definition available.

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Amount of expenses associated with transaction and restructurings pursuant to a duly authorized plan.

No definition available.

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Income (expense) and gain (loss) recognized from the settlement of a preexisting relationship between the acquirer and the acquiree.

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-Publisher FASB

-Name Accounting Standards Codification

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This element represents acquisition-related costs incurred to effect a business combination which costs have been expensed during the period. Such costs include finder's fees; advisory, legal, accounting, valuation, and other professional or consulting fees; general administrative costs, including the costs of maintaining an internal acquisitions department; and may include costs of registering and issuing debt and equity securities.

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Business development involves the development of products and services, their delivery, design and their implementation. Business development includes a number of techniques designed to grow an economic enterprise. Such techniques include, but are not limited to, assessments of marketing opportunities and target markets, intelligence gathering on customers and competitors, generating leads for possible sales, follow-up sales activity, formal proposal writing and business model design. Business development involves evaluating a business and then realizing its full potential, using such tools as marketing, sales, information management and customer service.

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The aggregate cost of goods produced and sold and services rendered during the reporting period.

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Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.

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Fair value portion of assets, excluding financial assets and goodwill, that lack physical substance, having a projected indefinite period of benefit.

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The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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Total revenue from sale of goods and services rendered during the reporting period, in the normal course of business, reduced by sales returns and allowances, and sales discounts.

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