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Cardiac muscle cannot undergo tetanus because its absolute refractory period lasts almost as long as the muscle twitch.
Book Value
The value of an asset according to its balance sheet account balance, taking into account the cost of the asset minus depreciation.
Depreciation
is an accounting method that allocates the cost of a tangible asset over its useful life, reflecting the asset's consumption, wear and tear, or obsolescence.
Double-Declining-Balance Rate
A method of accelerated depreciation that doubles the rate at which an asset's value is reduced, resulting in higher depreciation expenses in the initial years of the asset's life.
Straight-Line Rate
The method of calculating equal depreciation expenses for an asset over its useful life.
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