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People sometimes feel an emotion that is inappropriate to the situation because they mislabel their own physical state.
Fixed Asset Account
An account on a company’s balance sheet that reports the cost and accumulated depreciation of assets with a useful life of more than one year.
Accumulated Depreciation
Accumulated Depreciation is the total amount of depreciation expense that has been recorded for an asset over its useful life, indicating the amount of value the asset has lost over time.
Book Value
The net value of a company's assets as found on its balance sheet, calculated by subtracting total liabilities from total assets.
Adjustment
Changes made to the financial records at the end of an accounting period to reflect true and fair values.
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