Examlex
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Capitalized
The process of recording a cost or expense as an asset on the balance sheet, rather than immediately expensing it, typically to spread the cost over its useful life.
Double-Declining-Balance Method
An accelerated depreciation method that doubles the normal depreciation rate, reducing the carrying value of an asset more quickly.
Patents
Government-granted exclusive rights to an inventor or assignee for a fixed period of time, in exchange for the public disclosure of an invention.
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