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Three factors, taken together, appear to bring about the memory changes characteristic of middle childhood: (1) increases in the speed and capacity of working memory; (2) increases in knowledge about the things one is trying to remember; and (3) acquisition of more effective strategies for remembering.
Net Book Value
The value of an asset after accounting for depreciation or amortization, representing its residual value on the balance sheet.
Double Declining-Balance Depreciation
A method of accelerated depreciation that doubles the straight-line rate of depreciation.
Estimated Residual Value
The projected value of an asset at the end of its useful life, used in calculating depreciation.
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