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is a performance appraisal techniques in which supervisors rate employees according to a prescribed distribution of ratings, similar to grading on a curve.
Plant Asset
Long-lived, tangible assets used in the operations of a business, typically including buildings, machinery, and equipment.
Trade-in Allowance
The value offered by a seller for a buyer's existing asset as part of the payment for a new asset.
Accumulated Depreciation
The total amount of an asset's cost that has been allocated as depreciation expense over the asset's useful life.
Cost Basis
The original value or purchase price of an asset or investment for tax purposes, adjusted for stock splits, dividends, and return of capital distributions.
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