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Client / server networks and peer-to-peer networks are the same except that the first type of network uses a mainframe and the second type uses only microcomputers.
Depreciable Non-current Asset
A long-term asset subject to depreciation, reflecting the asset's consumption, wear and tear, or obsolescence over its useful life.
Unrealised Gain
Profit that has been made on paper due to an increase in the value of an asset but has not yet been realized through a transaction.
Accumulated Depreciation
The total amount of depreciation expense that has been recorded against an asset over its useful life, reducing its book value on the balance sheet.
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