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In finance, a revaluation of fixed assets is an action that may be required to accurately describe the true value of the capital goods a business owns. [1] This should be distinguished from planned depreciation, where the recorded decline in the value of an asset is tied to its age.
IFRS (International Financial Reporting Standards), the most widely used financial reporting system, defines: "An asset is a present economic resource controlled by the entity as a result of past events. [5]
Patience is a British-Belgian detective drama television series starring Laura Fraser and Ella Maisy Purvis (who is herself autistic), as an autistic police archivist in York.