In which business impairments on inventories and recoverability of loans are available?

In which business impairments on inventories and recoverability of loans are available?

Q. In which business impairments on inventories and recoverability of loans are available?

(i) Essential businesses

(ii) Non-essential businesses

(iii) Both (i) and (ii)

(iv) None of these

Answer: (ii) Non-essential businesses

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