Examlex
A patent is a form of protection for intellectual property provided to an inventor for a period of 17 years.
Salvage Value
The projected resale price of an asset upon reaching the end of its useful period, accounted for in computing depreciation.
Plant Assets
Long-term tangible assets that are used in the operation of a business and are not intended for resale.
Depreciation Expense
Apportioning a physical asset’s cost over its estimated useful life.
Straight-Line Method
The straight-line method is a technique of allocating an asset's cost evenly throughout its useful life, commonly used for depreciation and amortization calculations.
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