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Hobbes, Locke, Berkeley, and Hume were all born in England.
Fair Market Value
The price at which an asset would sell in an open and competitive market where the buyer and seller each have reasonable knowledge of the relevant facts.
Estimated Useful Life
Estimated useful life is the period over which an asset is expected to be usable for its intended purpose, used to calculate depreciation.
Periodic Depreciation
The method of allocating the cost of a tangible asset over its useful life on a periodic basis, usually annually.
Retroactive Change
A change applied to past periods or transactions in financial records or systems, typically to correct errors or implement new information.
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