Examlex
The theory of _____ focuses on the stages in the development of interpersonal needs.
Half-Year Rule
A tax rule in some jurisdictions that allows only half the usual depreciation expense deduction in the year that a capital asset is acquired.
Straight-Line
A method of calculating depreciation of an asset which assumes the asset depreciates equally over its useful life.
Tax Basis
The value of an asset for tax purposes, used to calculate capital gains or losses upon disposition of the asset.
Salvage Value
The estimated value that an asset will realize upon its sale at the end of its useful life.
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