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Ben has an IQ of 78 and adaptive behaviors only slightly below average.He will benefit from a carefully structured education, will be able to live alone as an adult, may marry, but will tend to have some difficulties with some of the demands of adult life.Ben would be diagnosed with a
Depreciation Expense
The systematic allocation of the cost of a tangible asset over its useful life, reflecting wear and tear, decay, or decline in value over time.
Salvage Value
The estimated resale value of an asset at the end of its useful life, used in calculating depreciation expenses.
Half-Year Convention
A tax and accounting method that treats all assets acquired or disposed of during a year as being acquired or disposed at the midpoint of that year.
Sum-Of-The-Years'-Digits
An accelerated depreciation method that applies a decreasing fraction to the depreciable cost of an asset over its useful life.
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