Examlex
An excellent technique to use when you want to work "backward" from an English word to a foreign vocabulary word is the ___________ method.
Depreciation Expense
Dividing the expense of a material asset throughout its service life.
Straight-Line Depreciation
A method of depreciating an asset evenly over its useful life, allocating an equal portion of the asset's cost as an expense in each accounting period until it reaches its salvage value.
Depreciable Cost
Depreciable cost is the cost of a fixed asset minus its salvage value, over which the asset's cost can be depreciated over its useful life.
Partial Year
A term referring to a portion of a year, often used in the context of accounting and financial analysis for periods less than 12 months.
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