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Property	Value
http://www.w3.org/1999/02/22-rdf-syntax-ns#type	http://www.w3.org/ns/prov#Entity
http://www.w3.org/ns/prov#value	For debt securities, a company uses the impairment test to determine whether it is probable that the investor will be unable to collect all amounts due according to the contractual terms.
http://www.w3.org/ns/prov#wasQuotedFrom	coursehero.com