Examlex
For those who take a relativist perspective on deviance,deviance is a human social construction.
Residual Value
The estimated value of an asset at the end of its useful life, often considered in leasing agreements and depreciation calculations.
Sum-Of-The-Years'-Digits Method
An accelerated depreciation method that computes annual depreciation by multiplying the depreciable cost of an asset by a series of fractions based on the sum of the asset's useful life digits.
Accumulated Depreciation
The total amount of depreciation expense that has been recorded for an asset since it was acquired, representing the reduction in value over time.
Double-Declining-Balance Method
A form of accelerated depreciation where an asset's value is reduced at double the rate of its straight-line depreciation.
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