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An important factor in evaluating moral intensity is:
Double-declining-balance
A method of accelerated depreciation that doubles the normal depreciation rate.
Depreciation Expense
The allocated cost of an asset over its useful life, used to account for declines in value due to use and wear and tear.
Salvage Value
Salvage value is the estimated residual value of an asset at the end of its useful life, reflecting what the asset can be sold for once it is no longer needed.
Accelerated Depreciation
A method of depreciation that allows for higher depreciation expenses in the initial years of an asset's life and lower charges later on.
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