Examlex
Today, human resource management is viewed as a clerical function of keeping personnel records and processing payroll.
Depreciation Expense
The allocation of the cost of a tangible asset over its useful life, reflecting the reduction of value due to wear and tear.
Operating Hours
The scheduled time during which a business or service is open to customers or operations are conducted.
Straight-Line Method
A depreciation method that allocates an equal amount of the depreciable cost of an asset to each year of the asset's useful life.
Book Value
The value of an asset according to its balance sheet account balance, taking into account the cost of the asset minus depreciation.
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