Examlex
The more attractive the price/performance ratio of substitute products, the more tightly it constrains an industry's ability to charge high prices.
Group Method
A depreciation approach applied to a collection of assets that have similar service lives and uses, treating them as a single asset for depreciation purposes.
Capitalized Trucks
The value of trucks owned by a company that is treated as an asset on the balance sheet and depreciated over time.
Sum-Of-The-Years'-Digits Method
A method of accelerated depreciation calculating annual depreciation expense based on the sum of the years' digits of an asset's useful life.
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