Examlex
Which of the following is NOT a category of intellectual property?
Double-Declining Balance
An accelerated method of depreciation where an asset loses value at double the rate of traditional straight-line depreciation.
Depreciation Method
An accounting technique used to allocate the cost of a tangible asset over its useful life, reflecting its consumption, wear and tear, or obsolescence.
Adjusting Journal Entries
Entries made in the accounting records at the end of an accounting period to allocate income and expenditures to the period in which they actually occurred.
Accumulated Depreciation
The aggregate depreciation cost that has been accounted for a particular asset since its first operational use.
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