Examlex
The positron is
Straight-Line Depreciation
An approach to distribute the cost of a tangible asset evenly over each year of its expected life.
Fixed Asset
Long-term tangible property or equipment that a firm owns and uses in its operations to generate income, not expected to be consumed or converted into cash within a year.
Cash Payback Method
A capital budgeting technique that estimates the time required to recoup the initial investment in a project, using cash inflows.
Average Rate of Return
A financial metric used to estimate the profitability of an investment, calculated by dividing the average annual profit by the initial investment cost.
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