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կապիտալ ծախսումներ

The purchase of or outlay for an asset with a life of more than a year, or one that increases the capacity or efficiency of an asset or extends it's useful life Generally, such expenditures cannot be deducted currently for tax purposes (or expensed for financial accounting purposes Instead, they must be depreciated or amortized over their useful life

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բանավոր հմտություններ

skills or abilities in oral speech, ability of speech, fluency in speaking