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_______________ is used to implement a file system.
Depreciation Expense
An accounting method of allocating the cost of a tangible asset over its useful life, reflecting the decrease in value of the asset over time.
Disposal
Refers to the process of discarding, selling, or removing an asset from the company's records.
Property, Plant and Equipment
Long-term tangible assets held for business use and not expected to be converted into cash in the upcoming fiscal year.
Land Held
Real estate owned by a person or entity, typically recorded as an asset on the balance sheet.
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