Examlex
An identifier is a candidate key that has been selected as the unique,identifying characteristic for an entity type.
Residual Value
Residual value is the estimated value of an asset at the end of its useful life, reflecting what it could be sold for or its scrap value.
Double-Declining Balance
An accelerated method of depreciation that doubles the regular depreciation approach, resulting in larger depreciation expenses in the initial years of an asset's life.
Units-Of-Output
A method of depreciation that allocates the cost of an asset over its useful life based on the number of units it produces.
Straight-Line
A technique for computing an asset's depreciation by distributing its cost evenly across each year of its expected useful life.
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