Examlex
What are the major assessment techniques?
Salvage Value
The forecasted selling price for an asset once it reaches the end of its operational life.
Depreciation Expense
The allocated expense of a tangible asset over its useful life, representing the asset's reduction in value due to use and wear and tear.
Accumulated Depreciation
The total amount of depreciation expense that has been recorded against a company's assets over time.
Units-Of-Activity
A depreciation method that allocates the cost of an asset over its useful life based on the number of units it produces or the hours it operates.
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