Examlex
To make,buy,or lease decision sometimes depends on the availability of outside suppliers that can dependably meet a company's standards for quality and quantity.
Half-Year Convention
A tax and accounting method that treats all assets acquired or disposed of during a year as being acquired or disposed at the midpoint of that year.
Sum-Of-The-Years'-Digits
An accelerated depreciation method that applies a decreasing fraction to the depreciable cost of an asset over its useful life.
Depreciation Expense
An accounting method for allocating the cost of a tangible asset over its useful life, reflecting the asset's decrease in value over time.
Impairment Review
An examination of assets to determine if their carrying value exceeds their recoverable amount, potentially leading to an impairment loss.
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