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What is the difference between production and operations?
Annual Depreciation Expense
The portion of the cost of a fixed asset that is expensed each year over its useful life, reflecting wear and tear, deterioration, or obsolescence.
Double Declining-Balance Depreciation
An accelerated depreciation method that double the rate of straight-line depreciation, decreasing the value of assets more quickly.
Accumulated Depreciation Balance
The total amount of depreciation that has been recorded against a fixed asset up to a specific point in time, reflecting the decline in the asset's value.
December 31
December 31 is traditionally the final day of the Gregorian calendar year, and it is often the fiscal year-end for organizations operating on a calendar year basis.
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