高顿网校小编为您介绍Management Discussion and Analysis-Tangible Capital Assets：
 
　　CGA-Canada establishes the designation’s certification requirements and professional standards, offers professional development, conducts research and advocacy and represents CGAs nationally and internationally.
 
　　Tangible Capital Assets
　　Tangible capital assets decreased by $810,000 in fiscal 2013 primarily due to amortization expenses.
 
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