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A specimen is:
Carrying Amount
The value of an asset or liability as recorded in a company's books, reflecting its cost minus any depreciation or amortization.
Land Improvements
Enhancements made to a parcel of land to increase its value, such as landscaping, drainage systems, and sidewalks, which are typically depreciatable over their useful life.
Diminishing-Balance Method
A method of calculating depreciation on an asset, where the depreciation expense decreases over time, applying a constant rate to the reducing book value of the asset.
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