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Keywords: Amortization
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Journal Articles
Managerial Auditing Journal (1993) 8 (2)
Published: 01 February 1993
..., as well as capitalization and amortization decisions to be taken. Amortization Capitalization Corporate strategy Human asset accounting Return on investment ACCOUNTING FOR THE FIRM'S HUMAN RESOURCES 17 Are an organization's employees an asset or an expense? Accounting for the Firm's Human...

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