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A directional term that means the same as posterior is:
Double Declining Balance
A method of accelerated depreciation which doubles the straight-line depreciation rate, resulting in higher depreciation expenses in the early years of an asset's life.
Depreciation Rate
The rate at which an asset's value is reduced over time for accounting and tax purposes.
Asset Retirement Obligation
A legal obligation associated with the retirement of a tangible long-lived asset, where the entity is required to remove or dispose of the asset.
Contra-Liability Account
An account that decreases the balance of a related liability account, representing a credit balance in the liability section of the balance sheet.
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