Examlex
In the equation y = a + b(x) , b stands for the ______.
Asset Impairment Loss
A charge recognized when the carrying amount of an asset exceeds its recoverable amount, indicating the asset's value has declined.
Net Book Value
The value at which an asset is carried on a balance sheet, calculated as the original cost minus accumulated depreciation and impairment costs.
Fair Value
The estimated price at which an asset or liability could be exchanged between knowledgeable and willing parties in an arm's length transaction.
Double Declining-Balance Depreciation
A method of accelerated depreciation which doubles the normal depreciation rate that would be applied to an asset under the straight-line method.
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