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The average mass of a boron atom is 10.81.Assuming you were able to isolate only one boron atom,the chance that you would randomly get one with a mass of 10.81 is
Residual Value
The estimated amount that an asset will be worth at the end of its useful life, after depreciation has been subtracted.
Depreciation Expense
The allocation of the cost of a tangible asset over its useful life, reflecting the decrease in value over time due to use and wear and tear.
Accounting Principles
Rules and conventions that guide the accounting practices and financial reporting of businesses.
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