Examlex
How can an organization determine if its training expenditures are cost effective?
Estimated Useful Life
The expected period over which a fixed asset is projected to be usable by a business, affecting its depreciation calculation.
Double-Declining-Balance Method
An accelerated depreciation method where twice the straight-line depreciation rate is applied to the diminishing balance of an asset's book value.
Total Depreciation Expense
Total Depreciation Expense is the cumulative amount of depreciation that has been charged on a company's assets over a specific period to account for the reduction in value due to wear and tear, age, or obsolescence.
Units-Of-Output Method
A depreciation method where the useful life of an asset is expressed in terms of the total number of units it can produce during its life.
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