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Residual Value
The projected worth of an asset at the conclusion of its service life, considering the deductions for depreciation.
Useful Life
The estimated period a fixed asset is expected to be useful for its intended purpose, affecting depreciation calculations.
Double Declining Balance
An accelerated method of depreciation which doubles the rate at which an asset is depreciated compared to the straight-line method.
Straight Line
A method for calculating depreciation or amortization by equally spreading the cost over the useful life of the asset.
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