Examlex
The A band contains all of the following EXCEPT
Residual Value
The estimated salvage value of an asset at the end of its useful life, used in calculating depreciation.
Depreciation
The process of allocating the cost of tangible assets over their useful lives, reflecting the decrease in their value over time.
Intangible Asset
An asset that lacks physical substance but is identifiable and provides economic benefits to the entity, such as patents, trademarks, and copyrights.
Fixed Asset
Long-term tangible property used in the operation of a business and not expected to be consumed or converted into cash in the near term.
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