Examlex
Selection attention, a key concept introduced in the microskills framework:
Accelerated Depreciation
A method of calculating the depreciation of an asset that assumes the asset will lose value more quickly in its initial years of use.
Straight-Line Depreciation
A method of allocating the cost of a tangible asset over its useful life evenly, resulting in equal depreciation expenses per year.
Fixed Asset Turnover Ratio
An efficiency ratio that measures a company's ability to generate net sales from its fixed-asset investments, such as property, plant, and equipment.
Asset Impairment Loss
A charge recognized when the carrying amount of an asset exceeds its recoverable amount, indicating the asset's value has declined.
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