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Exhibit 11-2 Bryan purchased a business computer for $4, 500 on August 3, 2010.It has an estimated residual value of $500 and an expected service life of five years.Bryan uses double-declining-balance depreciation computed to the nearest whole month.
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Refer to Exhibit 11-2.The accumulated depreciation balance at December 31, 2011, should be
Exponential Smoothing
Exponential Smoothing is a technique used in time series analysis to smooth data points by giving more weight to recent observations while exponentially decreasing the weights for older observations.
Liquor Sales
The commercial activity of selling alcoholic beverages, particularly spirits, usually regulated by governmental laws.
Moving Averages
A statistical technique used to smooth out short-term fluctuations and highlight longer-term trends or cycles in data.
Daily Sandwich Sales
The number of sandwiches sold in a specific location or establishment over the span of one day.
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