Examlex
List the five steps in the motivated sequence.
Business Inventory
Items that are held by a business for the purpose of sale or production.
Trade or Business
An activity conducted for the purpose of earning income from selling goods or services, characterized by regularity and continuity.
Depreciation
The accounting process of allocating the cost of a tangible asset over its useful life, representing the decrease in value of the asset over time.
Section 1231
Refers to a tax provision in the United States that includes the tax treatment of gains and losses on the sale or exchange of real or depreciable property used in a trade or business and held for more than one year.
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